Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 37 (2022)

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

In this week’s edition we report on passage of the Finance Bill through Parliament. There have also been some interesting cases on the taxation of dividends, and on the application of the unallowable purpose rule to a reorganisation of group debt. We have covered a case on capital allowances on a nuclear deconversion facility, and on input VAT recovery on leases held by a nominee company on behalf of a partnership. Finally, we have covered HMRC’s consultation on changes to the DASVOIT rules.