Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 23 (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 announcement of the date for the Autumn Statement 2023. There have been some interesting cases on whether roll-over relief was precluded from applying due to the existence of a tax avoidance main purpose, and on whether SSE was available on a disposal following a hive-down by a single company. We have also covered HMRC’s publication of new guidance on applying the VAT partial exemption method to private equity and venture capital structures.