UK Tax Bulletin December 2015

    December 2015

    This issue includes details on:

    • Current Rates: Latest rates of inflation and interest 
    • Stamp Duty Land Tax: More details about the 3% surcharge
    • Sporting Testimonials: Testimonials to be brought into charge to tax
    • Mansworth v Jelley Losses: The HMRC guidance provides a legitimate expectation
    • EIS relief: Loss of relief from preferential rights
    • Reasonable Excuse: Another success with insufficient funds