UK Tax Bulletin

    September 2013

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

    • Current Rates: Latest rates of inflation and interest
    • Statutory Residence Test: The meaning of "home" could catch you out
    • Duality of Purpose: Another slant on this rule
    • Personal Goodwill: An Employment Tribunal has helpful comments
    • Cessation of Trade: When does a trade cease