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Since 1927 the leading authority on tax law, practice and administration

David Whiscombe

For 25 years senior tax partner of BKL, David Whiscombe is now, in semi-retirement, a consultant to the firm. He lectures and writes on tax, including BKL’s popular BrassTax commentary, acts as tax mentor to partners and staff, represents the firm in disputes with HMRC and is in demand as an expert witness.

David can be contacted by email.

ARTICLES
Received wisdom
Jigsaw puzzle blues

The tax implications and possible pitfalls when a charity becomes involved in trading activities.

Changes in the treatment of income from buy-to-let properties.

Taking the position of a partner who disagrees with the outcome of an enquiry into a partnership return

By Keith Gordon; £68.50; paperback; 240 pages; second edition; Claritax Books

DAVID WHISCOMBE looks at how the benefits can be enjoyed
DAVID WHISCOMBE asks why HMRC chose a married couple as their 'test case' on the application of the settlements legislation.
And with much loss of tax relief: DAVID WHISCOMBE reports the Special Commissioner's decision in Drummond.

 

Stamp Duty Land Tax

 

 

 

Stamping Down

 

 

 

David Whiscombe wonders whether the changes to stamp duty land tax for partnerships do what it says on the tin.

 

 

 

Election Fever

 

DAVID YOUNG and DAVID WHISCOMBE present some notes on main residence elections.

 

IT HAS ALWAYS puzzled us that the plural of mouse is mice, the plural of louse is lice, but the plural of house is houses. Perhaps we should not be surprised; the only thing with more inconsistencies and vagaries than the English language is our tax legislation. It is therefore entirely unsurprising that the legislation which covers the tax relief on private residences should be full of strange quirks and complications.

In an article inspired by the Revenue’s change of practice in Tax Bulletin 66, DAVID WHISCOMBE runs through some of the tax issues to be aware of on a marriage breakdown
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