United Kingdom Tax Bulletin

    September 2011

    In this issue:

    • Current Rates: Latest rates of inflation and interest
    • Autumn Statement: The date is announced for the Pre Budget Report
    • Switzerland: More details of the agreement with Switzerland
    • Inheritance Tax: mGifts out of income exemption
    • Double Trust Plans: HMRC revise their guidance on the Pre Owned Assets Charge
    • Presumption of Continuity: HMRC raise assessments for earlier years