UK Tax Bulletin

    October 2015

    This issue includes details on:

    • Current Rates: Latest rates of inflation and interest 
    • Non-Doms : 2017 Proposals: The draft clauses will be published on 9 December 
    • Residence: The Upper Tribunal reviews the decision in Glyn 
    • SRT: Spouses and EIS: Your relief could be at risk 
    • Secured Loans and Remittances: HMRC relieve some loans from charge 
    • Excluded Property: Whether additions to a trust are excluded property 
    • CGT: Flip Flops: The Upper Tribunal decides they can work 
    • US LLCs: HMRC react to a Supreme Court decision