United Kingdon Tax Bulletin

    February 2009

    The Squire, Sanders & Dempsey United Kingdom Tax Bulletin, in PDF format, includes the following articles:

    • Current Rates: The latest rates of inflation and interest
    • The Budget: The Budget will be delivered on 22 April
    • Remittance Basis: The dangers surrounding the nomination of income
    • HMRC Clearances: HMRC extend their clearance service
    • Trustee Residence: HMRC guidance is published about the new rules
    • Agricultural Relief: The EU insists upon a change to the IHT relief for agricultural property
    • Taxpayers Charter: A new Charter is proposed
    • Foreign Dividends: Tax credits for foreign dividends are to be extended
    • Valuation of Goodwill: HMRC publish a note explaining their new practice