Insights

BKL Briefing

Underdog fails to enchant Appeal Court: the Eclipse case

The Court of Appeal has released its judgement in the important case of Eclipse...

Accidental overpayments

While most of our readers will sensibly be entrusting BKL with the filing of...

Taxation notes for charities

Surely charities don’t need to worry about tax, do they? Yes they do!  The...

CGT for non-resident property owners

At present, non-residents are not generally subject to UK Capital Gains Tax (CGT).  The...

Gathering MOSS: non-registered traders

Let us start by getting one thing out of the way: VAT is a...

Brand Refresh

ER inquisition ahead?

If something ends up costing you much more than you were expecting to pay...

Holiday pay and overtime – oversight and overkill?

You won’t have missed the headlines in the newspapers announcing that workers can sue...

An entertaining question: what’s deductible?

The cost of “business entertainment” isn’t tax-deductible. The following question from a client and...

Payroll Reporting in RTI

In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...

Lease surrenders: overpaid SDLT and VAT?

If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...

Penalties for failure: painting a Gray picture?

An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...