Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 29 (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 some interesting cases, including on the scope of “scheme or arrangements” in Section 137 TCGA, the admissibility of fraud claims brought by the Danish Tax Authority before English courts, certain appeals against APNs and a taxpayer’s second claim for overpayment of VAT after settlement. We have covered the UK’s commitment to implementing the Crypto-Asset Reporting Framework and HMRC’s publication of guidance on enquiries into partnership returns.