UK Tax Bulletin

    December 2014
    Welcome to this month's UK Tax Bulletin. This issue includes details on:

    • Current Rates: Latest rates of inflation and interest
    • Remittance Basis Charge: Some unexpected effects
    • ATED: The rates of tax increase
    • Diverted Profits Tax: Some anomalies arise here
    • Goodwill on Incorporation: HMRC clarify their views
    • Inheritance Tax - Multiple Trusts: HMRC have some new ideas