Cooling off: debt as consideration for CGT disposal
The recent First-tier Tribunal decision in Cooling [2015] UKFTT 223 (TC) is more complex...
Cashing in personal pensions
Commenting for the UK200Group, BKL tax partner David Whiscombe responds to Chancellor George Osborne’s comments...
Incorporation of buy-to-let business
Writing for Tax Journal (issue 1266), BKL tax adviser Andrew Levene answers a query...
£250m of pension pots spent on housing
‘Official figures suggest that £1bn has been transferred from people’s pensions since new rules...
HMRC and “Mid-Size Businesses”
In 2014 HMRC published the findings of some research it had carried out into...
Osborne’s plans for permanent surplus
BKL tax partner David Whiscombe comments via the UK200Group on reports that Chancellor George Osborne...
HMRC penalty ‘amnesty’
Readers may have read recently of HMRC’s change in practice on penalties for late...
Duty-bound by tax planning pitfalls
BKL tax partner David Whiscombe’s article for FT Adviser on tax avoidance and tax...
Parking a Liability
Will an airport parking space be eligible for business property relief? BKL tax adviser...
Employment Law Bulletin: June 2015
In its first month, the new government has set out some serious measures aimed...
Trusting to luck?
It is now nearly ten years since the then Labour government (which never seemed...
Employment Allowance Scheme
Much kerfuffle this morning from the BBC’s shock horror revelation that someone is allegedly...