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 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...