Pause for refreshment: George Osborne’s pre-election budget
Although last Sunday was generally known as Mother’s Day or Mothering Sunday, in ancient...
The Spring pre-election Budget 2015
Budget Summary Fifty days before the General Election, Chancellor George Osborne today delivered his...
Bogus HMRC emails
HMRC never uses text or email to notify taxpayers of tax rebates, refunds or...
Whither the Vine? Shares for children
Radio 2 presenter Jeremy Vine came in for some criticism in the weekend press...
Charities and “reverse charge” VAT
This note may be relevant to any charity which is carrying on any “business...
Paid up? Please check up
Personal Income Tax liabilities for 2013/14 were of course due for payment on 31...
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...
ER and goodwill: avoidance?
The Autumn Statement contains proposals to deny both Corporation Tax relief and Entrepreneurs’ Relief...