Making Tax Digital, VAT and income tax: new stages
Although the government’s Making Tax Digital (MTD) initiative has progressed more slowly than originally planned, it is moving forward and will continue regardless of Brexit
Taxation Readers’ Forum: Determining disposable income
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about whether capital gains can be used in calculating
Input tax recovery: was the right question asked?
Tax advisers owe a debt of gratitude to the Bainbridges. Having previously (in Bainbridge & Anor v Bainbridge [2016] EWHC 898 (Ch)) clarified the law
Taxation Readers’ Forum: Speculator – business property relief and AIM shares
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about business property relief for inheritance tax on AIM
Capital Gains Tax review
Readers will have seen it reported in the press that the Chancellor of the Exchequer has asked the Office of Tax Simplification (‘OTS’) to undertake
Taxation Readers’ Forum: Emigration error
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant David Whiscombe answers a fellow professional’s query concerning a client who works as an expat in
Charles Tyrwhitt loses shirt to HMRC: NIC on payments to ex-employees
Charles Tyrwhitt, the well-known shirt retailer, is unusual for a business of its size in being structured as an LLP. But the issue that arose
Making a will: remembering the basics
During the coronavirus outbreak, you may be among the many people who have questioned whether they have adequate provisions in place to protect their estate
Summer Economic Update 2020: A Plan for Jobs
Updated 24 September Just under four months ago – though you could be forgiven for thinking it was longer – the Chancellor used his Spring
Taxation Readers’ Forum: Estate and bare trust
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about minimising the capital gains tax arising on an