January 10, 2014
Tax Journal: Boyle and contractor loan schemes
Writing for Tax Journal, BKL tax partner David Whiscombe discusses Boyle, the First-tier Tribunal...
December 28, 2013
Rousing response to Cotter: more on carry-back claims
Hot on the heels of the Supreme Court decision in Cotter comes the Upper...
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 23, 2013
Partnership woes: recent announcements
As well as the changes to “Mixed” (and perhaps not-so-mixed) Partnerships to which we...
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 20, 2013
Autumn Statement: every little helps
While there is nothing in the Statement to send SMEs into frenzies of delight,...
December 17, 2013
Miliband attacks housebuilders … housebuilders hit back
Ed Miliband has accused Britain’s biggest housebuilders, Barratt, Berkeley, Persimmon and Taylor Wimpey, of...
December 17, 2013
Property Prices Rising
‘The latest data from LSL Property Services/Acadata House Price Index reveals that average house...
December 15, 2013
Taxation of Corporate Partnerships
Partnerships or LLPs which include among their members one or more companies (“Corporate Partnerships”)...
December 11, 2013
Autumn Statement 2013: Chancellor targets £9bn avoidance tax grab
BKL tax partner David Whiscombe comments in The Telegraph about how the government is...
December 10, 2013
Boyle’s law: Offshore contractor scheme
These schemes have been about for some years. The general idea is that you...
December 6, 2013
The Autumn Statement 2013
Introduction “The hard work is paying off” was the message of this year’s Autumn...