BKL looks at the recent Dundas case on Capital Allowances that were claimed out of time - until HMRC opened tax enquiries. When is a time limit not a time limit? ... Continue Reading
This article is an extract from our specialist tax report Taxation of Property Partnerships and Joint Ownership The precise saving potentially to be made will ... Continue Reading
BKL considers the tax treatment of the receipt of compensation as damages. A client recently asked us if damages received from an accountant who has given negligent ... Continue Reading
RSM UK's George Bull points out that the government has known for years about the looming pension tax problems for doctors and others in the public sector - and ... Continue Reading
Lee Sharpe looks at the new VAT Reverse Charge in Construction regime, coming to a building site near you from 1 October 2019… Please note important update ... Continue Reading
Principal Private Residence Relief (PPR) is one of the most valuable and claimed reliefs against a charge to Capital Gains Tax on the disposal of a dwelling house. ... Continue Reading
In 2013 HMRC announced a series of campaigns designed to give taxpayers the opportunity to bring their tax affairs up to date on advantageous penalty terms - no ... Continue Reading
According to a recent article in the Financial Times, landlords are buying fewer properties than at any time in the past nine years. The restriction in the deduction ... Continue Reading
Andrew Needham explains how if a business forgets to tell HMRC that it has opted to tax a property it can submit a ‘belated notification’. In order ... Continue Reading
BKL's David Whiscombe revisits a question as old as Income Tax itself. “Income Tax, if I may be pardoned for saying so, is a tax on income. It is not ... Continue Reading
