BKL Briefing

6 April 2014…

It’a a new dawn, it’s a new day, it’s a new tax year… –...

Numbers games

Unusually, this Briefing will tell you nothing you actually need to know. But it...

Changes to the Lifetime Allowance – Potential 55% Tax Liability

If your pension savings are projected to be valued in excess of £1.25 million...

HMRC attack “hidden wealth” in London

HMRC have recently announced that they are to launch a taskforce specifically to target...

Rousing response to Cotter: more on carry-back claims

Hot on the heels of the Supreme Court decision in Cotter comes the Upper...

Partnership woes: recent announcements

As well as the changes to “Mixed” (and perhaps not-so-mixed) Partnerships to which we...

New rules imposing PAYE on LLP profit shares

Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013...

Autumn Statement: every little helps

While there is nothing in the Statement to send SMEs into frenzies of delight,...

Taxation of Corporate Partnerships

Partnerships or LLPs which include among their members one or more companies (“Corporate Partnerships”)...

Boyle’s law: Offshore contractor scheme

These schemes have been about for some years. The general idea is that you...

Auto Enrolment – Workplace Pensions

The biggest change to the pension system is now well underway and it is the...

Tax-efficient life cover: relevant to you?

This note is about “Relevant Life Plans” – a very tax-efficient way of providing...