United Kingdom Tax Bulletin

    January 2011

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • Appeals Out of Time: A horror story
    • Non-Dom Charge: The US tax credit
    • Employee Benefit Trusts: The 2011 draft clauses presage the end of EBTs
    • Termination Payments: An interesting analysis of a composite claim
    • Plant and Machinery: A gazebo qualifies as plant
    • Employee Expenses: Another claim for expenses bites the dust