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...
Spot the difference: Ackroyd and Kelly – TV presenters and tax
What’s the difference between Christa Ackroyd and Lorraine Kelly? No: it’s not the start...
VAT default surcharge – beware!
In Porter & Co (TC 07028), a decision released on 6 March 2019, a...
Making Tax Digital and VAT: getting ready for April
Making Tax Digital (MTD) for VAT is imminent. VAT-registered businesses with a taxable turnover...
DIY VAT Housebuilders Scheme: appeal disallowed, but only just
This appeal, that of Mr David Cosham ([2019] UKFTT TC06985), concerned electric blinds installed...
Contractor sector unmoved by Spring Statement 2019
Contractor UK has reported on ‘The quiet Spring Statement for contractors that their advisers...