Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 29 (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 the Chancellor’s statement that the additional rate of income tax will be retained. We have covered HMRC’s updated guidance on uncertain tax treatment notifications for public authorities, the new deadline for the OTS review on hybrid and distance working and the updated EU list of non-cooperative jurisdictions. We have also reported on a CJEU decision on whether contractual agreements can constitute a VAT invoice and the latest GAAR Advisory Panel opinion.