Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 5 (2023)

UK Tax News is a round-up of recent UK tax developments relevant to large businesses.

In this week’s edition we report on royal assent of the SDLT (Temporary Relief) Act. There have been cases on the concept of “staleness” in the context of discovery assessments, the VAT predominant supply test and the compatibility of the UK group transfer rules with EU law. The EU has also updated its list of non-cooperative jurisdictions, and the response to the online sales tax consultation has been published.