UK Tax Bulletin

    August 2015
    This issue includes details on:
    • Current Rates: Latest rates of inflation and interest
    • Taxation of Dividends: HMRC issue some guidance on the new rules
    • Cessation of Trade: A new dimension to this Issue
    • Double Taxation Relief: The Supreme Court opines on Delaware LLCs
    • CGT : Enhancement Expenditure: The Upper Tribunal clarifies the position