UK Tax Bulletin

    November 2015

    This issue includes details on:

    • Current Rates: Latest rates of inflation and interest 
    • Autumn Statement: Mr Osborne makes a speech
    • Non Doms: More details are revealed
    • Employee Benefit Trusts: Rangers lose in the Court of Session
    • Discovery Assessments: The UT goes back to first principles
    • Main Residence Exemption: A further case to add to the list
    • Ordinary Residence: A famous victory for the taxpayer
    • UK Source Income: The UT provides further guidance