Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 11 (2024)

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 progress of the Finance Bill through parliament. There have also been a series of interesting cases relating to owner-managed businesses (concerning capital gains tax loss relief, the application of the Ramsay principle to a conditional loan award and the disguised remuneration rules). Finally, we have covered a case concerning the meaning of beneficial ownership and whether interest payable under a series of short terms loans was subject to WHT.