UK Tax Bulletin

    May 2015
    Welcome to this month's UK Tax Bulletin. This issue includes details on:

    • Current Rates: Latest rates of inflation and interest
    • HMRC Enquiries:  Schedule 36 Notices
    • CGT: Entrepreneurs Relief:  The Implications of an underwriting trade
    • Tax Harmonisation:  The ECJ opines on IHT
    • Share Valuation:  Further guidance from the Tribunal
    • Equitable Mistake:  The Court reviews the position
    • Tax Awards