UK Tax Bulletin

    October 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Residence: The spouse's day count could be crucial
    • Mistake and Rescission: Some judicial guidance on unilateral mistakes
    • Retirement Benefits: A lump sum on surrendering a healthcare benefit
    • Qualifying Corporate Bonds: The effect of a currency conversion clause
    • Entrepreneurs Relief: The meaning of employee