UK Tax Bulletin

    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