BKL Briefing

The Annual Tax on Enveloped Dwellings 2017/18: action required!

The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...

Let’s get Sirius

It was recently reported that Sirius Minerals is to move from the Alternative Investment...

Owens v Owens: CGT on divorce

The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...

Flat Broke: the new VAT rules

In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...

Gulliver’s Travel: reliance on domicile (and other) determinations

Stuart Gulliver is the well-known Group Chief Executive of HSBC.  His business career has...

Gifts in memoriam

For some years now a reduced rate of IHT (36%) has applied to estates...

Going out with a whimper: Spring Budget 2017

Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...

Sign up for our Budget Webinar: 9 March 1pm-2pm

Classic error: penalty procedure

Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...

Mr Delay’s delay penalty

Mr Kuldeep Delay was a participant in a tax avoidance scheme. He was served...

Uber-reacting

The decision of the Employment Tribunal that Uber drivers are entitled to the protections...

Noblesse oblige: The fundamentals of IHT planning

Following the sad death of the Duke of Westminster it has been asserted in...