BKL Briefing

Employee-Related Securities: your company’s reporting requirements

Income tax and national insurance contribution (NICs) charges can arise for an employee or...

Panama

We don’t do politics. But we do do tax: and it hurts us to...

Companies and LLPs now need to make more information publicly available

The government is introducing a new Trust and Transparency provision to make it easier...

No Moore relief: Failed claim to Entrepreneurs’ Relief

Compared to some tax reliefs, the qualifying conditions for Entrepreneurs’ Relief are relatively simple....

Dividends for spouses

For many years it has been a standard tax planning strategy for couples in...

Banks beaten on bonuses: the Deutsche Bank and UBS case

The Supreme Court has recently handed down its decision in the conjoined Deutsche Bank...

The Abolition of Dispensations

The phrase has a vaguely late mediaeval ring to it, doesn’t it – like...

Care with cars: two tax pitfalls

Company cars continue to cause complications. Two which are worth bearing in mind are...

More bad news for BTLs: Wear and Tear changes

The government really does not like buy-to-let landlords. We’ve already reported on the rules...

Bad company: changes to the treatment of distributions in a liquidation

The Autumn Statement of 25 November 2015 foreshadowed changes to the taxation of company...

Are you ready for the changing landscape of HMRC?

In recent times, advisers have been assisting clients with making voluntary disclosures to HMRC...

Letting slips: make sure you claim all expenses

Broadly speaking, taxable profits of a rental business are worked out in the same...