Tax News Highlights: January 2023

In this podcast, Zoe Andrews and Tanja Velling discuss the decision in Urenco Chemplants where the Court of Appeal corrected a drafting error in the Capital Allowances Act 2001 and a range of other UK developments, including the technical consultation on the VAT treatment of fund management services, the evaluation plan for the notification of uncertain tax treatment for large businesses, the extension of the definition of “investment transaction” for the purposes of the investment management exemption to include cryptoassets, the draft guidance on upcoming changes to the R&D tax reliefs regime, the Office of Tax Simplification’s report on hybrid and distance working and the draft regulations for the new transfer pricing documentation requirement.