April 2011
In this issue:
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Current Rates: The latest rates of inflation and interest
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Residence: Full-Time Work Abroad: HMRC introduce a 10-day rule
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Residence: Exceptional Days: A sorry story of 183 days
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Employee Benefit Trusts I: HMRC offer a settlement
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Extra-Statutory Concession A10: This concession is withdrawn for EBTs
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Employee Benefit Trusts II: New HMRC guidance on IHT and income tax issues
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Group Structures: IHT: Clarification of business property relief on groups
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By Reason of Employment: A famous victory for the taxpayer
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Ramsay Doctrine: Yet more clarification
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Possession or Power: The meaning of “power” under TMA 1970