Debts and deductions

Inheritance tax on death is charged on the net value of the estate.  But...

Readers’ forum: House sale

Does any CGT liability arise on the sale of shares in the matrimonial home...

Property investments: transferring a portfolio to or from a company

Our briefing property investments – what’s the best ownership structure? sets out the factors...

Borrow now, SMEs advised

‘Following Mark Carney’s suggestion that the Bank of England could raise interest rates around...

Property investments: what’s the best ownership structure?

BKL tax partner David Whiscombe and BKL tax adviser Andrew Levene discuss the pros...

FSB: Improving mobile phone coverage in Scotland a priority

‘Improving mobile phone coverage in Scotland, particularly in the north, must be a “national...

MPs unfamiliar with small business policies

‘Research by the Entrepreneurs Network and Bircham Dyson Bell shows that half of MPs...

Mixed partnership anti-avoidance rules

The mixed partnership rules were announced in December 2013 and despite fundamentally impacting on...

Inflation rate falls to zero

‘The rate of UK Consumer Prices Index inflation fell to 0% in June, from...

31 July – last chance saloon

31 July is an important date in the world of personal tax returns, for...

Tax changes will hit buy-to-let lenders

‘Analysts at Barclays have warned that limits on tax relief for landlords could be...

Summer Budget 2015

We have collected here information and guidance relating to the Chancellor’s Summer Budget of...