UK Tax Bulletin

    July 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Finance Act 2014: Royal Assent
    • ATED - Developments: Some further developments
    • EBT and Loans: Rangers FC win in the Upper Tribunal
    • Accelerated Payments and Follower Notices: These are now in force
    • Commercial Business: The meaning of a commercial yacht business
    • Remittance Basis: Dual Contracts - Guidance on the remittance basis