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January 23, 2023
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December 2022
January 4, 2023
Welcome to the December edition of the UK Tax Round Up. The month has been reasonably quiet, but there have been two interesting Upper Tribunal decisions on the loan relationships unallowable purpose test and application of the Ramsay principle to a dividend redirection scheme. The government has also announced Wednesday 15 March 2023 as the date for the Spring Budget.