UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we report on Finance Bill’s progress through Parliament. We also cover cases on the tax treatment of revocable option agreements, the capital gains tax treatment of a transfer of a beneficial (and not legal) interest, and the application of the unallowable purpose rule to a reorganisation of group debt. Finally, we cover HMRC’s publication of changes to the VAT treatment of voluntary carbon credits.
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