April 2013
This months issue of the UK Tax Bulletin includes details on:
- Current Rates: Latest rates of inflation and interest
- GAAR: HMRC issue some guidance
- Repairs and Renewals: HMRC issue some guidance
- Transfer of a Going Concern: The Courts provide more clarification
- Presumption of Continuity: HMRC are rebuffed … again
- Concession A19: A reprieve
- Disclosure Facilities: The Channel Islands have their own LDR
- Dividends : NIC: PA Holdings decision is final