Property Prices Rising
‘The latest data from LSL Property Services/Acadata House Price Index reveals that average house...
Taxation of Corporate Partnerships
Partnerships or LLPs which include among their members one or more companies (“Corporate Partnerships”)...
Autumn Statement 2013: Chancellor targets £9bn avoidance tax grab
BKL tax partner David Whiscombe comments in The Telegraph about how the government is...
Boyle’s law: Offshore contractor scheme
These schemes have been about for some years. The general idea is that you...
The Autumn Statement 2013
Introduction “The hard work is paying off” was the message of this year’s Autumn...
Auto Enrolment – Workplace Pensions
The biggest change to the pension system is now well underway and it is the...
RTI and withheld repayments
Some of the consequences of the introduction of PAYE “Real Time Information” are obvious....
Tax-efficient life cover: relevant to you?
This note is about “Relevant Life Plans” – a very tax-efficient way of providing...
Cotter: When is a return not a return?
Writing for Tax Journal, David Whiscombe examines the case of Cotter v HMRC and...
Cotter pinned: carry-back claims
What is a tax return? One cannot imagine a question much more fundamental to...
Views on recent developments in tax
Writing for Tax Journal, BKL tax partner David Whiscombe considers the month ahead for those...
Issues for SMEs
Writing for Tax Journal’s Agenda for October 2013, BKL tax partner David Whiscombe explains...