UK Tax Bulletin

    April 2012

    Welcome to this months UK Tax Bulletin. This issue includes details on:

      • Current Rates: Latest rates of inflation and interest
      • Swiss Co-operation Agreement: The agreement is approved and the price goes up
      • Car Benefit: The position with jointly owned vehicles
      • Agricultural Relief: Occupation not ownership the determinant for the relief
      • Loans to Participators: Whether set off is possible
      • 15% SDLT Charge: HMRC issue some guidance
      • Penalties: HMRC penalties are denied by the Tribunal