July 22, 2020

Input tax recovery: was the right question asked?

Tax advisers owe a debt of gratitude to the Bainbridges.  Having previously (in Bainbridge...

July 13, 2020

Charles Tyrwhitt loses shirt: NIC on payments to ex-employees

Charles Tyrwhitt, the well-known shirt retailer, is unusual for a business of its size...

July 10, 2020

Making a will: remembering the basics

During the coronavirus outbreak, you may be among the many people who have questioned...

June 26, 2020

Khan: share buybacks and ‘an unfortunate position’

It’s easy to say that, as an accountant, Mr Khan should have known better;...

June 10, 2020

How good bookkeeping can support you through challenging times

In dealing with coronavirus and lockdown, many businesses have struggled and have had to...

June 1, 2020

The (Ver)milion-dollar question revisited: share options

Last year, we reported on a case in which the First-tier Tribunal (‘FTT’) surprisingly held that...

May 22, 2020

You know what I mean: statutory construction

In construing legislation, the basic assumption is that the law means what it is...

May 20, 2020

Taxpayer completes victory: VAT recovery on self-build

If you build your own home from scratch, you can make a claim to...

April 27, 2020

Accounting dates and the advantages of changing them

The take-away from this article (which may be as much as any of our...

April 20, 2020

Waiving remuneration

Employees or directors may be thinking about accepting reduced remuneration packages, or waiving remuneration,...

April 9, 2020

Banks defeated: IHT and “transfers of value”

Not Barclays and HSBC, you understand; we mean Arron Banks – the well-known (former)...

April 8, 2020

Changes to taxation of non-resident corporate landlords

2019/20 was the last tax year in which non-resident landlord (NRL) companies with a...