UK Tax Bulletin

    July 2013

    This months issue of the UK Tax Bulletin includes details on:

    • Current Rates: Latest rates of inflation and interest
    • Tax Incentives: The avoidance debate has gone off the rails
    • GAAR: It is the law now
    • Annual Tax on Enveloped Dwellings: A new tax return and guidance notes
    • IHT: Non domiciled spouse election: HMRC reveal a few things in the trust
    • Remittances: HMRC explain the meaning of a remittance
    • Non executive directors: IR35: The tax rules are extended to office holders