UK Tax News is a round-up of recent UK tax developments relevant to large businesses.
In this week’s edition, we cover interesting cases on whether a loan relationship loss was referable to a pre-UK migration period such that it was disallowed under Section 327 CTA 2009, the availability of Entrepreneurs’ Relief to an LLP member prior to the completion of the set-up of the trade, whether goodwill of a Scottish Limited Partnership fell within the CTA 2009 intangibles regime, the effectiveness of a capital allowances leasing scheme, and the validity of discovery assessments.
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