Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 21 (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 publication of draft legislation for inclusion in the Finance Bill 2024-25 together with supplementary policy documents. We also report on interesting cases on the taxation of deferred remuneration reallocated to individual members of an LLP, the availability of the VAT exemption for investment management services supplied to SIFs in respect of supplies to certain AIFs, and the VAT treatment of the sale of phone plan bundles.