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Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 28 (2022)

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 Growth Plan statement and the announcement of the Medium-Term Fiscal Plan. We have covered cases on the taxation of loans and distributions made to directors and on whether unilateral credit relief was available where relief under the US-UK treaty was denied. We have also reported on the draft tax regulations on the adoption of IFRS 17 by insurers and the introduction of the Health and Social Care Levy (Repeal) Bill in parliament.