June 2011
In this issue:
- Current Rates: The latest rates of inflation and interest
- Residence - Statutory Test: The proposals are published
- Foreign Domiciliaries: New proposals for taxation of non-doms
- Overseas Partnerships: Where control and management is situated
- Taxpayer Negligence: An alarming case on taxpayer negligence
- HMRC Advice: A new CoP for non business activities