UK Tax Bulletin

    November 2014

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

    • Current Rates: Latest rates of inflation and interest
    • Residence: New Exceptional Days: Exceptional dates are even more exceptional
    • Residence: Full Time Working Abroad: A new interpretation of IR20
    • ATED Figures: Some figures are published
    • CGT : Non Residents: Further details are announced
    • Debts and Collateral: Some HMRC views on Discovery
    • Non Resident Companies : Section 13 TCGA 1992: The ECJ says it was unlawful
    • Stop Press: Luxembourg companies comply with the law