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...
World Mental Health Day 2023
Our message for World Mental Health Day The irony of World Mental Health Day...
Jon Wedge at Fintech as a Force for Good 2023
We enjoyed Fintech as a Force for Good on 5 October, our first one...