United Kingdom Tax Bulletin

    August 2010

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • Domicile and IHT: HMRC publish a new practice
    • HMRC Toolkits: A series of handy toolkits are published by HMRC
    • Double Taxation Treaty Passports: A similar system for allowing treaty relief
    • Ryder Cup: HMRC have a surprise for US and European golfers
    • Income Splitting: A variation on the Arctic Systems theme
    • Payments in Lieu of Notice: A new (and strange) decision on this subject
    • IHT Business Property Relief: The meaning of a business for IHT purposes
    • Doormats: Crucial new information is published