Home / Publications / The Moment – November 2025

At BKL, we know that life is built on moments: decisions, opportunities, changes that shape what comes next. The Moment brings you our latest insights and updates to help you make the most of them.

This edition looks ahead to the Autumn Budget, explores the tax considerations for business sales, and explains what the changes to FRS 102 accounting rules will mean for your business.

You can also find out how a recent Tribunal judgement is important for VAT-registered businesses, how the cross-border aspects of the IR35 (off-payroll working) rules work, and the value of preparing early for a major transaction.

Featured Focus

Autumn Budget 2025

The Budget speech on 26 November will have far-reaching tax consequences for individuals and businesses across the UK. Visit our website’s Autumn Budget hub now and in the coming weeks for essential analysis and expert commentary from our team, including articles and upcoming webinars.

Visit our budget hub

Upcoming Events: Autumn Budget 2025 webinars

Budget Debrief: join us on Thursday 27 November

The day after Budget Day, our tax specialists will be discussing and answering your questions on the key announcements and what they mean for you.

Register here

In-Depth Budget Analysis: join us and Beauhurst on Tuesday 2 December

Beauhurst, leading provider of private company data in the UK, will be joining us for a deeper dive into tax changes, economic context and planning opportunities.

Register here

Insights

Changes under FRS 102 from January 2026

In this video series, audit experts Katherine Rose and Aron Kleiman explain the changes to UK accounting rules and the effects on businesses.

Watch here

Getting Deal Ready: Prepare, prepare, prepare

In this joint webinar, commercial finance specialist Lucy Tarleton joins other advisers to give insights into how to prepare for an IPO.

Watch here

Eurocent v HMRC: VAT and input tax recovery

We explain how this recent case, where Eurocent (Buckingham) Ltd was represented by BKL, reaffirms an important principle for VAT-registered businesses

Read here

Tax when selling your business

In this video series, tax experts Emma Brown and Susie Mullin are your guides to all things tax in relation to entrepreneurs selling their businesses.

Watch here

IR35 compliance for overseas contractors and personal service companies

Employment tax specialists Stephen Baker and Michelle Bryan analyse the IR35 (off-payroll working) rules and their cross-border aspects.

Read here

Leadership Lessons: Luciana Berger

What makes a successful leader? We chat with Baroness Luciana Berger, UK politician and mental health advocate.

Read here

BKL News

Announcing our two new partners

As part of our continued growth, we’re proud to announce the appointment of two new partners: Anoop Rehal and an internal promotion, Aron Kleiman.

Read here

Meet our new COO and CGO

Our Chief Growth Officer Juliet Shaw and our Chief Operations Officer James Addison shine a light on what inspires them at BKL, where BKL’s growth story has taken us, and how we’re going further.

Watch here

Our partnership with NOON

We’re proud to be partnering with NOON, to empower women in midlife to manage their finances with clarity and confidence.

Find out more

Lee Brook

Chief Executive Officer

[email protected]

+44 (0)20 8922 9395

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