December 27, 2013
Peter and Paul: allocating tax payments
Where a client has a number of outstanding liabilities of which some are interest-bearing...
December 21, 2013
New rules imposing PAYE on LLP profit shares
Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013...
December 10, 2013
Boyle’s law: Offshore contractor scheme
These schemes have been about for some years. The general idea is that you...
November 25, 2013
Auto Enrolment – Workplace Pensions
The biggest change to the pension system is now well underway and it is the...
November 24, 2013
RTI and withheld repayments
Some of the consequences of the introduction of PAYE “Real Time Information” are obvious....
November 13, 2013
Cotter pinned: carry-back claims
What is a tax return? One cannot imagine a question much more fundamental to...
September 10, 2013
A fishy decision: take care with business sponsorship
It is probably no exaggeration to say that the Upper Tribunal decision in Interfish...
September 5, 2013
Pre-incorporation contracts
Sometimes legal formalities lag behind commercial agreements. The recent Tribunal case of Hepburn [2013]...
August 30, 2013
Boles Criticised Over Latest Proposals
‘Countryside campaigners have criticised ministers who are attempting to pressure councils into building more...
June 26, 2013
Robinsons – barely altered: VAT and SDLT on sale of let property
It’s always been accepted that the sale of a let property can, subject to...
May 25, 2013
The demise of Hastings-Bass: correcting trustee errors
Readers may recall our The Battle of Hastings–Bass piece (March 2011) about the cases of Pitt...
April 25, 2013
Multiple derivative actions and LLPs
We’re indebted to our friends at Olephant for an interesting update on derivative actions. Broadly speaking...