November 14, 2014
When are parties connected under the loan relationship rules?
There are special rules governing the tax treatment of loans between “connected persons”. But...
November 12, 2014
Business property?
Does a holding in a company that is not a subsidiary preclude the availability...
November 10, 2014
Navigating enterprise management incentives
BKL tax adviser Stephen Deutsch looks at a key requirement to meet for a company...
November 6, 2014
Holiday pay and overtime – oversight and overkill?
You won’t have missed the headlines in the newspapers announcing that workers can sue...
October 22, 2014
Property valuation
The base value of an asset held on death for CGT purposes is the...
October 15, 2014
Non-dom tangle
What is the correct IHT and pre-owned assets income tax (POAT) treatment of a...
October 6, 2014
An entertaining question: what’s deductible?
The cost of “business entertainment” isn’t tax-deductible. The following question from a client and...
September 19, 2014
Options for structuring property purchase
What is the most tax efficient way to acquire a property and what tax...
September 17, 2014
IHT and a PSC
While it is not usually possible to trace through gifts of cash for the...
September 17, 2014
Gift to son
How to deal with shares in a personal service company where the cash reserves...
September 12, 2014
BKL in Accountancy Age
There’s a cliché about buses, about how they behave after a long wait, that...
September 10, 2014
Payroll Reporting in RTI
In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...