United Kingdom Tax Bulletin

    March 2010

    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: Some further details about the Budget Proposals
    • Ordinary Residence: Another case on this subject does not help
    • Time Limits: The time limits for claims and assessments are reduced
    • Penalties: Reliance on HMRC statements is a reasonable excuse
    • Dividends: Some clarification regarding capital distributions
    • Main Residences: MPs have a definition all of their own
    • Agricultural Property: APR is allowed on a vacant bungalow
    • Champions League Final: A novel exemption