Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 39 (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 announcement of the date for the Spring Budget 2023. We have covered regulations extending the IME to transactions in certain crypto-assets and amending certain NICs thresholds. We have reported on the EU Member States reaching an agreement to implement the EU Pillar 2 directive, and the OECD’s implementation package for Pillar 2. Finally, we have covered HMRC’s consultation on draft regulations on transfer pricing documentation measures.