United Kingdom Tax Bulletin

    March 2011

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • Ramsay Doctrine: Ramsay seems to be making a comeback
    • Ordinary Residence: The Upper Tribunal publish their decision in Tuczka
    • Company Residence: A coherent code emerges for company residence
    • The Budget: Further details about the Budget proposals
    • Penalties:  New penalties are about to come into force