December 7, 2015
EC to probe McDonald’s tax arrangements with Luxembourg
‘The European Commission is to investigate McDonald’s over a tax arrangement with Luxembourg. It...
August 7, 2015
Alphabet Shares
This note outlines the key features of planning using “alphabet shares”. It is not...
June 24, 2015
Property and real estate
June 23, 2015
Pre-Budget action desirable?
There will be a second budget on 8 July in which it is to...
June 22, 2015
Cooling off: debt as consideration for CGT disposal
The recent First-tier Tribunal decision in Cooling [2015] UKFTT 223 (TC) is more complex...
June 17, 2015
HMRC and “Mid-Size Businesses”
In 2014 HMRC published the findings of some research it had carried out into...
June 4, 2015
HMRC penalty ‘amnesty’
Readers may have read recently of HMRC’s change in practice on penalties for late...
June 3, 2015
Parking a Liability
Will an airport parking space be eligible for business property relief? BKL tax adviser...
June 1, 2015
Trusting to luck?
It is now nearly ten years since the then Labour government (which never seemed...
May 29, 2015
Employment Allowance Scheme
Much kerfuffle this morning from the BBC’s shock horror revelation that someone is allegedly...
May 27, 2015
Five-year service: pre-owned assets and the £1m nil rate band for couples with property
BKL tax adviser Terry Jordan has written an article for Taxation magazine on pre-owned...
May 27, 2015
Right-to-buy extension to go ahead
‘Several papers report that plans to expand the Conservatives’ right-to-buy scheme by including England’s...