UK Tax Bulletin September 2014

    September 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Discovery: More about the meaning of a discovery
    • Domicile Rulings: The effect of a ruling from HMRC
    • Reasonable Excuse: Success on the basis of lack of funds
    • EIS Relief: A trap exists on a reorganisation
    • Transfer of Assets Abroad: A brace of interesting cases
    • Charity: IHT exemption: The application of the exemption to foreign charities