December 28, 2013
Rousing response to Cotter: more on carry-back claims
Hot on the heels of the Supreme Court decision in Cotter comes the Upper...
December 27, 2013
Peter and Paul: allocating tax payments
Where a client has a number of outstanding liabilities of which some are interest-bearing...
December 21, 2013
New rules imposing PAYE on LLP profit shares
Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013...
December 10, 2013
Boyle’s law: Offshore contractor scheme
These schemes have been about for some years. The general idea is that you...