UK Tax Bulletin

    November 2013

    In this issue:

    • Current Rates: Latest rates of inflation and interest
    • Residence I: The Tribunal decides about a distinct break
    • Residence II: A different Tribunal decides differently
    • Penalties: Reliance on a professional adviser
    • EIS Investments: The money must be used in the business
    • IHT and Spouses: Maybe we do not need the election
    • Private Residence Exemption: A new argument by HMRC
    • Remittances: HMRC publish further guidance
    • QROPS: HMRC issue a statement