United Kingdom Tax Bulletin

    August 2011

    The Squire, Sanders & Dempsey United Kingdom Tax Bulletin, in PDF format, includes the following articles:

    • Residence: Mr Gaines-Cooper reaches the Supreme Court
    • Inheritance Tax: Domicile : HMRC issues some new guidance
    • Directors Loan Accounts: A new tool kit is published
    • Revised Litigation Strategy: A more flexible approach to litigation is announced
    • Small Profit Rate of corporation tax: The distinction between intention and purpose
    • Goodwill and Synergies: HMRC issue Brief 25/11 on goodwill
    • Goodwill: Rollover Relief : Further tax issues relating to goodwill
    • Penalties: The Tax Tribunal hits back