April 12, 2019
An ER lifeboat: past loss of trading status
David Whiscombe highlights an anomaly that may occasionally be vital. Entrepreneurs’ relief is a very...
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
BKL supports automotive services group in securing £1m growth funding
Automotive services group United Car Parts has raised funds to expand its service areas,...
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...
April 2, 2019
VAT rates on recladding works
Where money is being spent on recladding works, it may be possible for this...
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...
March 21, 2019
VAT default surcharge – beware!
In Porter & Co (TC 07028), a decision released on 6 March 2019, a...
March 14, 2019
DIY VAT Housebuilders Scheme: appeal disallowed, but only just
This appeal, that of Mr David Cosham ([2019] UKFTT TC06985), concerned electric blinds installed...
March 5, 2019
The other deadline: year-end tax planning
In the excitement (not sure that’s the right word, but we’ll go with it...
February 27, 2019
Retained payments and deposits: how the VAT treatment is changing
Retained payments and deposits: how the VAT treatment is changing Revenue and Customs Brief...
February 27, 2019
VAT’s a piece of cake? Pulsin brownies and zero rate
Was the sale of “Raw Choc Brownies”, which had been treated as standard rated...