ATED is back!
And sadly not by popular demand. The “Annual Tax on Enveloped Dwellings” came into...
Imminent changes to Capital Allowances on commercial buildings
Changes to the capital allowances of commercial buildings may require action before April. In...
Changes to the Lifetime Allowance – Potential 55% Tax Liability
If your pension savings are projected to be valued in excess of £1.25 million...
HMRC attack “hidden wealth” in London
HMRC have recently announced that they are to launch a taskforce specifically to target...
Commercial property market bounces back
Britain’s commercial property market has begun to blossom, according to figures from CoStar Group....
More property sales
‘Over the holiday period, about 21 property sales were made per surveyor, more than...
Carney expects house prices to rise 10% over next two years
‘Mark Carney, the Governor of the Bank of England, has told MPs on the...
Tax Journal: Boyle and contractor loan schemes
Writing for Tax Journal, BKL tax partner David Whiscombe discusses Boyle, the First-tier Tribunal...
Rousing response to Cotter: more on carry-back claims
Hot on the heels of the Supreme Court decision in Cotter comes the Upper...
Peter and Paul: allocating tax payments
Where a client has a number of outstanding liabilities of which some are interest-bearing...
Partnership woes: recent announcements
As well as the changes to “Mixed” (and perhaps not-so-mixed) Partnerships to which we...
New rules imposing PAYE on LLP profit shares
Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013...