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 draft legislation and measures published by HM Treasury and HMRC on “L-Day” for inclusion in the Finance Bill 2022-23. The key measures announced include the introduction of a new multinational top-up tax to implement the OECD’s Pillar 2 Rules and amendments to the Qualifying Asset Holding Companies regime. We have also covered the publication of the synthesised text of the UK-Chile double tax treaty, as modified by the MLI.
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For further information, please contact:
Clare Bouwer, Linklaters
clare.bouwer@linklaters.com
