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Author: Clare Bouwer

UK Tax News - Issue 30 (2021)

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 OECD’s latest announcement on major international tax reform. There have also been some interesting cases including in relation to the interaction between corporation tax/transfer pricing enquiries and DPT, the applicability of the APN regime to PAYE determinations and the trigger point for DOTAS notifications. HMRC has also issued guidance on joint and several liability on certain insolvencies and the meaning of “entire interest” for VAT purposes.

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