SDRT: an ideal tax?
Stamp duty reserve tax (SDRT) is probably one of the least known taxes in...
Sales, Property and Viability: SPVs and tax
Traditionally, the development of property for sale has often been carried out through a...
Import VAT recovery: a taste of things to come?
A recent brief issued by HMRC (Revenue and Customs Brief 2 (2019)) deals with...
Faith, hope and foreign charity
David Whiscombe examines the issues around UK tax relief on charitable donations. Charity begins...
IR35 and contracts of employment
In an article for Taxation magazine, BKL consultant David Whiscombe examines how apparently similar...
An ER lifeboat: past loss of trading status
David Whiscombe highlights an anomaly that may occasionally be vital. Entrepreneurs’ relief is a very...
Mexit: tax on marriage breakdown
David Whiscombe reflects on relationship breakdown. As if to remind us that relationships other...
Starbucks – CofFees: employees’ tuition costs and tax implications
It’s reported that Starbucks is to offer to pay tuition fees for its staff...
VAT rates on recladding works
Where money is being spent on recladding works, it may be possible for this...
Directors’ costs: VAT recoverable?
A recent Court of Appeal (“CoA”) judgement released on the 11 March 2019, in...
Readers’ forum: A question of time
Writing for Taxation magazine’s readers’ forum, BKL tax adviser Terry Jordan responds to a...
Employment related securities: your company’s reporting requirements
Income tax and national insurance contribution (NIC) charges can arise for an employee or...