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Publications


Sales, Property and Viability: SPVs and tax

Traditionally, the development of property for sale has often been carried out through a special purpose vehicle (“SPV”): once the…

Sales, Property and Viability: SPVs and tax April 2019

HMRC and the order of the phoenix: profit extraction and tax relief

With personal tax rates running up to 45% (or 47% if you include National Insurance Contributions) and a Corporation Tax…

HMRC and the order of the phoenix: profit extraction and tax relief April 2019

Import VAT recovery: a taste of things to come?

A recent brief issued by HMRC (Revenue and Customs Brief 2 (2019)) deals with the incorrect recovery of import VAT…

Import VAT recovery: a taste of things to come? April 2019

Faith, hope and foreign charity

David Whiscombe examines the issues around UK tax relief on charitable donations. Charity begins at home.  But sometimes events call…

Faith, hope and foreign charity April 2019

An ER lifeboat: past loss of trading status

David Whiscombe highlights an anomaly that may occasionally be vital. Entrepreneurs’ relief is a very valuable relief, reducing the rate of…

An ER lifeboat: past loss of trading status April 2019

Mexit: tax on marriage breakdown

David Whiscombe reflects on relationship breakdown. As if to remind us that relationships other than that between the UK and…

Mexit: tax on marriage breakdown April 2019

Starbucks – CofFees: employees’ tuition costs and tax implications

It’s reported that Starbucks is to offer to pay tuition fees for its staff to take online degree courses offered…

Starbucks – CofFees: employees’ tuition costs and tax implications April 2019

VAT rates on recladding works

Where money is being spent on recladding works, it may be possible for this to be at the reduced VAT…

VAT rates on recladding works April 2019

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…

Will taking shares in my new UK-Swiss employer be taxing? March 2019

Directors’ costs: VAT recoverable?

A recent Court of Appeal (“CoA”) judgement released on the 11 March 2019, in the case of Praesto Consulting UK…

Directors’ costs: VAT recoverable? March 2019