UK Tax Bulletin

    January 2012

    Welcome to the latest UK Tax Bulletin. In this issue we provide updates on:

    • Current Rates: Latest rates of inflation and interest
    • The Budget: The timing is announced
    • Contractual Disclosure Facility: HMRC target tax fraud
    • Small Companies Rate: The determination of associated companies
    • Football Clubs: HMRC dusts off its employment issues questionnaire
    • Inheritance Tax: Business Property Relief on holiday lets
    • Reasonable Excuse: The Tribunal speaks out
    • Settlor Interested Trusts: Paying tax on your own money
    • Devolution of Corporation Tax: A lower rate for Northern Ireland