United Kingdom Tax Bulletin

    January 2011

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • VAT Input Tax: HMRC show us what they think of the Tribunals
    • Residence: An update to HMRC 6 is published
    • Business Expenses: The problems of a subconscious purpose
    • Small Companies Rate: A number of changes and developments
    • Penalties: Enhanced penalties for some offshore income