Publications

Tax losses for farmers: not so simple

David Whiscombe comments on a tricky area. Normally, and subject to various conditions (including...

Online accounts: how going paperless with HMRC can be perilous

David Whiscombe counsels caution in going paperless with HMRC. Pretty much every organisation nowadays encourages...

Every little helps: a tip for students claiming tax back

David Whiscombe shares a tip for students. No: this is not a reference to...

McLaughlin: unmarried couples and tax

David Whiscombe comments on the (lack of) effect for tax purposes of the Supreme...

Digital exclusion: not pulling your finger out

David Whiscombe considers the significance for MTD of a recent VAT case. “Making Tax...

Carelessness and tax avoidance: the new rules

David Whiscombe comments for BrassTax on a change of legislation. If HMRC find that...

Nota Bene: contributory negligence

David Whiscombe comments for BrassTax on a recent case. Ben Associates (UK) Ltd [2018]...

Tax Planning 2018/19

Tax Planning 2018/19, the new book co-written by our consultant David Whiscombe, is now...

Accidental taxable supplies

The VAT treatment of a sale or letting (a “supply” in VAT-talk) of property...

Business valuations

We all want to know what our assets are worth.  This could be to...

STEP Spring Conference 2018 report

We were pleased to attend this year’s UK Annual Tax Conference hosted by the Society...

Entrepreneurs’ relief on cessation of personal company status

One provision in the draft Finance Bill that is of specific relevance to SMEs...