Publications

Auto enrolment in 2019: minimum contributions are changing

Millions of employees have been automatically enrolled in a workplace pension since auto enrolment...

Retained payments and deposits: how the VAT treatment is changing

Retained payments and deposits: how the VAT treatment is changing Revenue and Customs Brief...

VAT’s a piece of cake? Pulsin brownies and zero rate

Was the sale of “Raw Choc Brownies”, which had been treated as standard rated...

To Eat or not to heat? Hot food and VAT rates

Was Eat Ltd supplying “hot” food liable to VAT at the standard rate, or...

Incredible journey from one-man band to far-reaching powerhouse

Anyone visionary and disciplined enough to start a business with one employee and to...

Proptech’s promise: how technology is changing the property industry

For decades, the property industry has been labour intensive. Data on property is not...

The indemnity minefield

David Whiscombe shares cautionary tales about the complexities of indemnities. To make a deal...

VAT: domestic reverse charge in the construction industry

Updated March 2021 2019 promised to be a year full of challenges for VAT...

HMRC gives tax boost to vineyard owners

BKL’s Richard Crane has commented in The Times on HMRC’s extension of its definition...

IHT and Agriculture

David Whiscombe delves into farming. As many readers will know, a special relief from...

Employment status and tax: what has Hermes delivered?

David Whiscombe wonders if Hermes has crossed the line. It is reported that the...

Readers’ forum: A trust event

Who is subject to tax on an investment bond held in trust? BKL tax...