United Kingdom Tax Bulletin

    June 2011

    In this issue:

    • Current Rates: The latest rates of inflation and interest
    • QROPS: The latest in the QROPS saga
    • Residence: HMRC6: Clarification regarding the four-year test
    • Overseas Pensions: New provisions to override DTA exemptions
    • Controlled Foreign Companies: Relaxations to the CFC Code
    • Agricultural Property Relief: A claim for APA on a farmhouse