United Kingdom Tax Bulletin

    July 2010

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • Residence: Judicial Review: The Supreme Court grants Mr Gaines-Cooper leave to appeal
    • Company Residence: HMRC issue a guidance note
    • Dividends and NIC: A charge to NIC is imposed on dividends
    • Qualifying Corporate Bonds: The Upper Tribunal considers the conversion of QCBs
    • Employee Expenses: A breakthrough decision by the Court of Appeal