Will taking shares in my new UK-Swiss employer be taxing?
Writing for Contractor UK, BKL tax partner David Simpson answers a contractor’s question about the tax implications associated with the receipt of shares in the
Directors’ costs: VAT recoverable?
A recent Court of Appeal (“CoA”) judgement released on the 11 March 2019, in the case of Praesto Consulting UK Ltd (“Praesto”), concerned VAT recovery
Readers’ forum: A question of time
Writing for Taxation magazine’s readers’ forum, BKL tax adviser Terry Jordan responds to a reader’s query on optimising the current inheritance tax reliefs. ‘I understand
Employment related securities: your company’s reporting requirements
Income tax and national insurance contribution (NIC) charges can arise for an employee or director on their acquisition, ownership or disposal of employment related securities
Spot the difference: Ackroyd and Kelly – TV presenters and tax
What’s the difference between Christa Ackroyd and Lorraine Kelly? No: it’s not the start of a joke: it’s a question that has to be asked
BKL and Leadership Through Sport & Business: working together
The partnership between a social mobility charity and a firm of chartered accountants is giving bright young people from disadvantaged backgrounds access to accountancy careers
VAT default surcharge – beware!
In Porter & Co (TC 07028), a decision released on 6 March 2019, a firm of solicitors’ appeal against VAT default surcharges proved to be
Making Tax Digital and VAT: getting ready for April
Making Tax Digital (MTD) for VAT is imminent. VAT-registered businesses with a taxable turnover above the VAT threshold are required to use the Making Tax
DIY VAT Housebuilders Scheme: appeal disallowed, but only just
This appeal, that of Mr David Cosham ([2019] UKFTT TC06985), concerned electric blinds installed in an eco-build home. Were these “ordinarily incorporated” by builders in
Contractor sector unmoved by Spring Statement 2019
Contractor UK has reported on ‘The quiet Spring Statement for contractors that their advisers were expecting … with a Brexit-focussed Philip Hammond making no mention