Budget 2018: The effect on SMEs
BKL consultant David Whiscombe reports for Tax Journal on the impact on small and medium sized enterprises (SMEs) of Budget 2018. Highlights include tweaks to entrepreneurs’
‘Devil in the off-payroll rules detail’ awaits contractors in 2019
Following this year’s Budget, Contractor UK has reported on how a sense of relief that private sector IR35 reform will be both delayed and inapplicable to small clients is giving
Budget 2018: our analysis
David Whiscombe gives some initial thoughts on the Chancellor’s taxation measures. So: you’ve spent the last three years trying to plug a hole in the
Budget 2018: summary
The sun was already edging behind the London skyline by the time Chancellor Philip Hammond rose to the despatch box to deliver the first Monday
Crisis. What crisis? Predictions of a mass exodus of personal wealth from the UK as Brexit looms have simply not come to pass
By now, very rich overseas investors would be visibly pulling out and with a very obvious impact on the prime London property market. They are
Reeves relieved: anomalies on gifting to a company
David Whiscombe delves into a recent case on CGT holdover relief. Imagine that you are a UK-resident self-employed trader. You want to incorporate your business.
Two bites or plum duff? Information notices, penalties and appeals
David Whiscombe considers appeal rights in respect of information notices. The Court of Appeal decision in PML Accounting Ltd [2018] EWCA Civ 2231 raises a
MTD: Minimising The Delays?
VAT registered businesses with an annual turnover above the VAT threshold (£85,000) will be required by law to use Making Tax Digital (MTD) to meet
Readers’ forum: Inheritance headache
Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on business property relief applicable to legacy. ‘I have a case in
Serpentine behaviour: ADR and negotiated agreements
David Whiscombe comments on a recent Tribunal case. The First-tier Tribunal case of Serpentine Trust [2018] UKFTT 535 (TC) is nominally about the use of
