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