United Kingdom Tax Bulletin

    December 2010

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • Holding UK Property: How non-doms should hold UK property
    • Liechtenstein Disclosure Facility: A second declaration is signed
    • Reasonable Excuse: Two encouraging successes before the Tribunal
    • Inducement Payments: A curious decision on shares provided as an inducement
    • Enterprise Investment Scheme: The meaning of connected persons
    • Finance Bill 2011: An update following the Chancellor’s statement