UK Tax Bulletin

    January 2014

    In this issue: 

    • Current Rates: Latest rates of inflation and interest
    • Dividend Waivers and Discovery: The Tribunal canters through the issues
    • IHT : Business Property Relief: Interests in Partnerships
    • Swiss Co-operation Agreement: The CIOT reviews enquiry letters
    • Dual Contracts: The remittance basis is reviewed
    • Negligence: The tests get harder for the taxpayer