UK Tax Bulletin

    February 2015

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

    • Current Rates: Latest rates of inflation and interest
    • GAAR: HMRC issue a new guidance note
    • Goodwill: The Tribunal helps with a valuation
    • Tax Schemes - Professional Obligations: The negligence nightmare recurs
    • Trading or Investment: The Tribunal reviews the relevant point
    • Penalties: The importance of a professional adviser