This months issue of the UK Tax Bulletin includes details on:
- Current Rates: Latest rates of inflation and interest
- Statutory Residence Test: They are still tinkering
- Annual Residential Property Tax: Some final amendments
- IHT : Liabilities: New restrictions on the deduction for debts
- Principal Private Residence: The meaning of "a residence"
- Wasting Assets: A Reynolds painting is a wasting asset
- Upper Tribunal Appeals: The FTT get everything wrong