UK Tax Bulletin

    August 2013

    Welcome to this month's UK Tax Bulletin. This issue includes details on:

    • Current Rates: Latest rates of inflation and interest
    • Economic Reality: HMRC attempt to tax a void transaction
    • Annual Tax on Enveloped Dwellings: HMRC issue a guidance note
    • Discovery: The waters are muddied - again
    • Principal Private Residence Exemption: Further judicial guidance
    • Gambling Tax : The Future?: A move to tax on the place of consumption
    • Corporate Residence: A view from another angle