Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 10 (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 the passage of the Finance Bill through Parliament. There have been some interesting cases, including on whether the services of a TV presenter fell within the scope of IR35, the time limits applicable for HMRC to open an assessment in respect of unpaid offshore tax, and whether a taxpayer could appeal against HMRC’s exercise of discretion under Paragraph 30 Schedule 10 VATA 1994. We also cover the GAAR Advisory Panel’s opinion on an SDLT avoidance scheme.