UK Tax Bulletin

    April 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Second Incomes Campaign: A new disclosure opportunity
    • No Safe Havens: HMRC get very heavy about offshore income
    • Management Expenses : Guarantees: The nature of payments under a guarantee
    • IHT : Partnerships: BPR: THe view of HMRC is challenged
    • IHT : Relevant Property: The treatment of a scrip dividend
    • Capital Allowances: Expenditure on a building fails