Rousing response to Cotter: more on carry-back claims
Hot on the heels of the Supreme Court decision in Cotter comes the Upper Tribunal decision in Rouse. Detail of the Cotter decision is here. But in
Peter and Paul: allocating tax payments
Where a client has a number of outstanding liabilities of which some are interest-bearing or may give rise to penalties and some (such as interest
Partnership woes: recent announcements
As well as the changes to “Mixed” (and perhaps not-so-mixed) Partnerships to which we have already alluded in an earlier briefing (new readers start here), December’s
New rules imposing PAYE on LLP profit shares
Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013 contains provisions to re-characterise certain members of LLPs as employees for
Autumn Statement: every little helps
While there is nothing in the Statement to send SMEs into frenzies of delight, there is nothing (in most cases, and with one notable exception)
Miliband attacks housebuilders … housebuilders hit back
Ed Miliband has accused Britain’s biggest housebuilders, Barratt, Berkeley, Persimmon and Taylor Wimpey, of making excessive profits. Mr Miliband said: “Profits for our four biggest
Property Prices Rising
‘The latest data from LSL Property Services/Acadata House Price Index reveals that average house prices in England and Wales rose by £11,219 during November compared
Taxation of Corporate Partnerships
Partnerships or LLPs which include among their members one or more companies (“Corporate Partnerships”) are a fairly widely-used structure, for a number of tax and
Autumn Statement 2013: Chancellor targets £9bn avoidance tax grab
BKL tax partner David Whiscombe comments in The Telegraph about how the government is banking on a £9bn windfall over the next five years from
Boyle’s law: Offshore contractor scheme
These schemes have been about for some years. The general idea is that you bind yourself to work as an employee of an offshore company
