United Kingdom Tax Bulletin

    January 2009

    Current Rates: The latest rates of inflation and interest

    • Residence and Domicile: Some more Frequently Asked Questions
    • High-Net-Worth Individuals: HMRC set up a new unit
    • Foreign Currency: The exchange rate fluctuations have tax implications too
    • Capital Gains Tax: The form for the rebasing election is published
    • Inheritance Tax: The valuation principles are re-examined
    • Inheritance Tax: The meaning of business property relief is examined
    • Intestacy: Changes to the statutory legacies come into force