UK Tax Bulletin

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