BKL Briefing

HMRC and “Mid-Size Businesses”

In 2014 HMRC published the findings of some research it had carried out into...

HMRC penalty ‘amnesty’

Readers may have read recently of HMRC’s change in practice on penalties for late...

Employment Allowance Scheme

Much kerfuffle this morning from the BBC’s shock horror revelation that someone is allegedly...

£2m-plus properties back on the market

‘The number of houses listed for sale at £2m or more on the UK’s...

No tax due, no penalties surely? Think again!

We are all now more or less inured to the changes made to the...

Action on auto enrolment

Workplace Pensions – affecting SMEs You may have come across the phrase auto enrolment...

Don’t let them forget

Now that the Conservatives have won an overall majority, it is to be expected...

Residential property, elections and non-residents

This note is mainly about elections. Not general ones. S222 ones, relating to main...

Employee-Related Securities: changes to your company’s reporting requirements

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

Repayments of overpaid tax

It’s nearly 20 years since Income Tax self-assessment came in. It is surprising that...

Manifesto time

Both major parties have now published their detailed manifestos for the General Election.  Clients...

In or out? Pensions choices for the over-55s

The start of the new tax year sees the coming into force of so-called...