Hotel La Tour: input tax recovery on an exempt supply
Our review of the 2023 Upper Tribunal decision in Hotel La Tour v HMRC.
Return of the associated company: corporation tax rules
You may not have heard of Toby Guzzle, but he was the first recorded...
Statutory Residence Test: Exceptional and Prevent mean what they say
In our recent posting on tax residence, we commended the bright-line test of the...
The Labour Party and taxation: what can we expect?
The next UK general election can be no later than 28 January 2025 and...
Currell: another EBT failure
Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...
Demystifying pensions for academies
Two significant costs to academy trusts are the payments made to the respective pension...
Webinar: R&D tax relief update
R&D tax relief for UK businesses has a history going back to April 2000....
Alisha O’Donovan: Citywealth Powerwomen Awards winner!
Congratulations to BKL assurance manager Alisha O’Donovan on being a winner at the Citywealth...
Sugar with a pinch of salt
The Sunday Times had an interesting piece about Lord Sugar’s alleged failed attempt at...
Taxation Readers’ Forum: life insurance condundrum
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Tax, holes and digging
The proverbial advice is as sound in tax as in any other area. Our...
Anthony Newgrosh: R3 Training Academy
Our tax team enjoy opportunities to share their expertise via external training courses. This...