In this issue:
- Current Rates: The latest rates of inflation and interest
- Offshore Income: HMRC announce a “New Disclosure Opportunity”
- Appeal Tribunals: The reality of the independent review is revealed
- Employee Expenses: The High Court allow some expenses against employment income
- Capital Gains Tax: Elections and negligence surrounding Section 138A TCGA 1992
- Inheritance Tax: Business property relief on a Scottish estate