UK Tax Bulletin

    November 2012

    This issue includes details on:

    • Current Rates: Latest rates of inflation and interest
    • Pre Budget Report: Wednesday 5 December 2012
    • Swiss Cooperation Agreement: The agreement will come into force on 1 January 2013
    • Tax on Multi National Businesses: HMRC brings some much needed balance to this debate
    • Joint Accounts: The IHT implications
    • Declarations of Trust: A declaration trumps a resulting trust
    • EBTs and Loans: Rangers FC and juristic reality