22 Nov 2023
As trailed on X (previously Twitter), the Chancellor delivered the Autumn Statement on 22 November 2023 with “110 different measures to grow the British economy”. I admit that I have not counted the measures to verify this, but the list of tax measures alone is quite lengthy. Something that caught my eye is that the Offshore Receipts in respect of Intangible Property (ORIP) rules will be repealed when the Undertaxed Profits Rule (UTPR) comes into force.
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