What’s the highest rate of tax?
What do you imagine is the highest effective rate at which the UK levies...
Webinar: Purpose-built student accommodation
Demand for purpose-built student accommodation (PBSA) in the UK is growing. If you’re a...
Corporate Interest Restriction rules: a guide
From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...
Employee share options: EMI and CSOP arrangements
The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...
Inheritance tax planning for investment companies
Where shares in an investment company are held by parents with adult children, it...
Election countdown: Autumn Statement 2023 tax analysis
With a general election due in the next year or so, the 2023 Autumn...
Autumn Statement 2023: key tax announcements
In today’s Autumn Statement, Chancellor Jeremy Hunt sought to ‘take the long-term decisions necessary...
Report: Purpose-built student accommodation (PBSA)
Webinar: Pre-election tax planning
The next UK general election can be no later than 28 January 2025 and...
Taxation Readers’ Forum: Issues replacing trustees
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Firms within firms
Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...
BKL and AJBN
Thank you to everyone who visited the BKL stand at the Asian-Jewish Business Network...