United Kingdom Tax Bulletin

    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