United Kingdom Tax Bulletin

    October 2009

    In this Issue:

    • Current Rates: The latest rates of inflation and interest
    • Dividends and NIC: Dividends can be charged to NIC
    • Tax Receipts: The planned tax receipts for the year are surprising
    • Residence: The Court of Appeal give their decision in Grace
    • Legal Professional Privilege: Privilege remains the pressure of the legal profession
    • Statutory Interpretation: The decision in Astall and the likelihood of events occurring
    • EU Losses and SDRT: HMRC decisions are criticised for flouting the ECJ
    • Sideways Loss Relief: A new anti-avoidance provision is introduced