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Kenneth Pinkerton

Kenneth Pinkerton is a partner and head of charities and third sector at Brodies LLP. Kenneth can be contacted by email at kenneth.pinkerton@brodies.com.
ARTICLES
Q&A: Scottish Charities trustee information
Scottish Charities trustee information.
23 May 2025
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Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt? Readers’ forum: Too good to be true? Readers’ forum: Making optimum use of the annual allowance Readers’ forum: Self-employed client uses own equipment for PAYE job
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Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US
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Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension
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