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