BKL considers a recent tax case with potentially important CGT implications for taxpayers who buy property off-plan. The Capital Gains Tax (“CGT”) code ... Continue Reading
Does a break in activity mean a trade has ceased? BKL's David Whiscombe looks at the recent Potter case involving Entrepreneurs' Relief. Entrepreneurs’ Relief ... Continue Reading
BKL's David Whiscombe welcomes an HMRC rethink on Entrepreneurs' Relief. We recently drew attention to the effect on “alphabet shares” of the changes ... Continue Reading
