UK Tax Bulletin

    December 2012

    This issue includes details on:

    • Current Rates: Latest rates of inflation and interest
    • Autumn Statement: Tidings of Comfort and Joy
    • High Value Residential Property: The proposals are significantly relaxed
    • IHT - Spouse Exemption: A real help for non dom spouses
    • Statutory Residence Test: The final (?) rules and guidance are published
    • Loss on Shares: Income tax relief
    • Discovery Assessments: A landmark decision