Entrepreneurs’ relief on cessation of personal company status
One provision in the draft Finance Bill that is of specific relevance to SMEs...
Readers’ forum: New trust
Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on...
Property partners: tax and joint ownership of investment property
When investment property is owned jointly by two or more people, the arrangement may...
How very civil
Rebecca Steinfeld and Charles Keidan have persuaded the UK Supreme Court that current English...
Employment Law Bulletin: June 2018
Constructive dismissal – the ‘last straw’ The law on constructive dismissal has been under...
Tax can be fulfilling: people selling from overseas and UK VAT
It is averred that some people selling from overseas into the UK market (think...
Readers’ forum: Branching out
Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on...
Haworth: “Relevance” for Follower Notices
Finance Act 2014 introduced the concept of Follower Notices (“FNs”). Broadly, these give HMRC...
Gaming and claiming: Video Games Tax Relief
Although HMRC has been accused of being somewhat behind the times when it comes...
Requirement to Correct and Failure to Correct: the new rules
Finance (No 2) Act 2017 introduced a new obligation for taxpayers to ensure that...
An averaging anniversary for farmers
2018 marks the 40th anniversary of the introduction of legislation in the 1978 Finance...
Wills: a few words
Karl Tausch seems to have been a man of few words. His will read...