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
Import VAT recovery: a taste of things to come?
A recent brief issued by HMRC (Revenue and Customs Brief 2 (2019)) deals with...
April 17, 2019
Faith, hope and foreign charity
David Whiscombe examines the issues around UK tax relief on charitable donations. Charity begins...
April 16, 2019
IR35 and contracts of employment
In an article for Taxation magazine, BKL consultant David Whiscombe examines how apparently similar...
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
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...