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Tax Administration and Maintenance Day: report

Details of all the key announcements, reported by LexisNexis®PSL Tax with additional practitioner comment from Keith Gordon (Temple Tax Chambers), Natasha Kaye (Cooley), Ben Jones (Eversheds Sutherland), Elizabeth Bradley and Anne Powell (Bryan Cave Leighton Paisner) and Jake Landman, Steven Porter and Eloise Walker (Pinsent Masons).

The process of publishing new consultations and further developments for future tax policy separately from the Budget itself was first introduced after Spring Budget 2021 with a view to increasing visibility and scrutiny of the measures and in turn therefore the quality of tax policy and legislation. None of the measures announced on 27 April 2023 are to be included in the Spring Finance Bill 2023 (officially known as the Finance (No. 2) Bill 2022/23) which is currently proceeding through Parliament.

This report describes the main business tax announcements that were made on 27 April 2023 and are listed in the policy...

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