Rousing response to Cotter: more on carry-back claims

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

Peter and Paul: allocating tax payments

Where a client has a number of outstanding liabilities of which some are interest-bearing...

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,...

Miliband attacks housebuilders … housebuilders hit back

Ed Miliband has accused Britain’s biggest housebuilders, Barratt, Berkeley, Persimmon and Taylor Wimpey, of...

Property Prices Rising

‘The latest data from LSL Property Services/Acadata House Price Index reveals that average house...

Taxation of Corporate Partnerships

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

Autumn Statement 2013: Chancellor targets £9bn avoidance tax grab

BKL tax partner David Whiscombe comments in The Telegraph about how the government is...

Boyle’s law: Offshore contractor scheme

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

The Autumn Statement 2013

Introduction “The hard work is paying off” was the message of this year’s Autumn...

Auto Enrolment – Workplace Pensions

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