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UK Tax Bulletin

January 2012


Welcome to the latest UK Tax Bulletin. In this issue we provide updates on:

  • Current Rates: Latest rates of inflation and interest
  • The Budget: The timing is announced
  • Contractual Disclosure Facility: HMRC target tax fraud
  • Small Companies Rate: The determination of associated companies
  • Football Clubs: HMRC dusts off its employment issues questionnaire
  • Inheritance Tax: Business Property Relief on holiday lets
  • Reasonable Excuse: The Tribunal speaks out
  • Settlor Interested Trusts: Paying tax on your own money
  • Devolution of Corporation Tax: A lower rate for Northern Ireland


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