Legal News

Tax weekly highlights—15 April 2021

Tax weekly highlights—15 April 2021
Published on: 15 April 2021
Published by: LexisPSL
  • Tax weekly highlights—15 April 2021
  • In this issue:
  • Companies and corporation tax
  • UT rules on construction of closure notices (Daarasp LLP and Betex LLP)
  • Finance Bill 2021
  • Government tables amendments to Finance Bill 2021 clauses on hybrids and SDLT Freeport relief
  • International
  • US announces new approach to BEPS 2.0
  • US outlines Made in America Tax Plan proposals
  • OECD publishes report on latest international tax developments
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the UT’s decision in Daarasp LLP and Betex LLP that HMRC was entitled to argue that the taxpayers did not qualify for capital allowances, and that it was not precluded from doing so by the terms of its closure notices, and (2) amendments to the Finance Bill 2021 clauses on hybrids and SDLT Freeport relief. or take a trial to read the full analysis.

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