Publications

Difficult as ABC: Entrepreneurs’ Relief and alphabet shares

David Whiscombe looks at the proposed new rules on Entrepreneurs’ Relief. It is reported...

Increase in Annual Investment Allowance: it’s all in the timing

The Annual Investment Allowance (AIA) can be utilised against expenditure on qualifying plant and...

’Tis the season to be jolly (generous): IHT exemptions

As we enter the traditional season of giving, and regardless of whether your loved...

Probate fees: new structure, big increases

Probate fees in England and Wales are set to change. The government has announced...

Financial Focus: Winter 2018

In the Winter 2018 issue of Financial Focus, our wealth management team looks at: Lessons...

Christmas entertaining could leave employers with a tax bill

At this traditional time of goodwill, employers’ thoughts are turning towards taking their teams...

Readers’ forum: The good son

Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on...

HICBC: HMRC review of penalties

Earlier this year we highlighted the problems that have arisen when the High Income...

IR35 reform is Budget’s biggest revenue-raiser

Following this year’s Budget, Contractor UK has reported on how private sector IR35 reform has...

Brexit and financial services: tentative deal agreed

Good news this morning as reports emerge of a Brexit deal being agreed between...

Budget 2018: The effect on SMEs

BKL consultant David Whiscombe reports for Tax Journal on the impact on small and...

‘Devil in the off-payroll rules detail’ awaits contractors in 2019

Following this year’s Budget, Contractor UK has reported on how a sense of relief that private...