UK Tax Bulletin

    February 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Marketed Tax Schemes: HMRC get even more hostile
    • CGT : Enhancement Expenditure: The FTT examines the rules
    • IHT : Business Property Relief: Yet another let property claim fails
    • ATED: The next deadline looms
    • CGT : Entrepreneurs Relief: The meaning of ceasing to trade
    • Official Rate: The rate goes down to 3.25%