Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 32 (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 new date for the Autumn Statement. We have also reported on Royal Assent of the Health and Social Care Levy (Repeal) Act 2022 and the introduction of the Stamp Duty Land Tax (Reduction) Bill to Parliament. We have covered some interesting cases on Enterprise Zone Allowances, and whether HMRC was entitled to reject an input VAT claim due to the taxpayer’s failure to provide evidence of the amount of input tax claimed.