UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we cover interesting cases on whether borrowing as part of an acquisition structure has an unallowable purpose, the application of the IR35 rules to a TV presenter in light of the Court of Appeal decision in Atholl House, the meaning of “extraction of value” in the remittance rules, and the striking out of HMRC’s application for a tax-related penalty of £14m due to defects. We also report on new OECD guidance on certain aspects of Pillar One and Pillar Two.
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