Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 8 (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 spring budget and Finance Bill 2023. There have been some interesting cases, including on the compatibility of UK group relief rules with EU law, on whether intangible assets were acquired by an LLP from related parties, on an ineffective SDLT sub-sale scheme and on the scope of HMRC’s power to disclose confidential documents. We have also reported on the publication of regulations designating activities as R&D activities under the Income Tax Act 2007.