Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 26 (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 OECD’s publication of a new multilateral convention on the Pillar Two Subject to Tax Rule. There has been an interesting case on the VAT treatment of fees paid to a SIPP scheme administrator. We also report on updates to HMRC’s Employment Status Manual, PAYE Manual and Avoidance Handling Process Manual.