Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 27 (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 HMRC’s publication of updated guidance on the DTTP scheme and the OECD’s publication of a new multilateral convention on Amount A of Pillar One. We have covered interesting cases on the taxation of tiered partnerships and on the VAT treatment of loan administration services. We also report on the Social Security Coordination Convention entered into by the UK, Liechtenstein, Iceland and Norway.