May 28, 2019
VAT default surcharge – and there’s more!
In March 2019, we covered the case of Porter & Co and its unsuccessful...
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...
May 1, 2019
Payments to personal service companies: operation of PAYE
If you either supply your services through a personal service company (“PSC”) or are...
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...