Author: Clare Bouwer

UK Tax News - Issue 7 (2021)

UK Tax News is a round up of recent UK tax developments relevant to large businesses. 

In this week’s edition we cover the Budget 2021, the announcement of the publication of the Finance Bill and regulations amending the NRCGT rules as they apply to collective investment vehicles. There have also been various interesting cases including in relation to the taxation of mixed membership partnerships, discovery assessments, consortium relief anti-avoidance provisions and whether limitations on tax credits for withholding tax are compatible with EU law.