May 31, 2019

VAT and property transactions – advise with care!

The Court of Appeal (“COA”) has released an interesting decision in the case of...

May 23, 2019

Overseas VAT reclaim – time limits are not enforceable!

A recent decision from the Court of Justice of the European Union (“CJEU”) –...

May 21, 2019

CGT and non-resident partners

Partnerships are funny things, in many ways.  None more so than for tax, and...

May 14, 2019

Could you be at risk of losing your lifetime allowance protection?

The lifetime allowance (LTA) represents the limit on the amount of pension savings that can be...

April 30, 2019

QIPs – no laughing matter: CT payments and company size

For some years now, “large companies” have been required to pay their Corporation Tax...

April 26, 2019

SDRT: an ideal tax?

Stamp duty reserve tax (SDRT) is probably one of the least known taxes in...

April 25, 2019

Sales, Property and Viability: SPVs and tax

Traditionally, the development of property for sale has often been carried out through a...

April 17, 2019

Faith, hope and foreign charity

David Whiscombe examines the issues around UK tax relief on charitable donations. Charity begins...

April 12, 2019

Mexit: tax on marriage breakdown

David Whiscombe reflects on relationship breakdown. As if to remind us that relationships other...

April 3, 2019

Starbucks – CofFees: employees’ tuition costs and tax implications

It’s reported that Starbucks is to offer to pay tuition fees for its staff...

March 28, 2019

Directors’ costs: VAT recoverable?

A recent Court of Appeal (“CoA”) judgement released on the 11 March 2019, in...

March 25, 2019

Employment related securities: your company’s reporting requirements

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