Tax Newsletter 20 - Jun 2010

We hope you will enjoy this issue of our Tax Review. Our purpose is to try and keep you abreast of topical UK tax issues which may affect you or your business.

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In this issue

Emergency UK Budget – 22 June 2010
Arrival in the UK – withdrawal of form P86
Volcanic ash, airline strikes and UK residence rules
Farquhar v HMRC [2010] - UK residency case
How the Hastings-Bass [1974] principle may help trustees
Win for HMRC with regard to Isle of Man “Montpelier Scheme”
New Offshore Funds Manual published by HMRC

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