Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 26 (2024)

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

In this week’s edition, we cover interesting cases on whether taxpayers had commenced a qualifying trade for the purposes of the EIS legislation, the taxation of interim dividends paid to shareholders of the same class at different times and whether a claim for declaration of no tax liability in connection with a taxpayer’s returns should have been brought as a judicial review claim. We have also covered the OECD’s publication of the Model Competent Authority Agreement on Amount B.