September 27, 2023

Hotel La Tour: input tax recovery on an exempt supply

Our review of the 2023 Upper Tribunal decision in Hotel La Tour v HMRC.

September 26, 2023

Return of the associated company: corporation tax rules

You may not have heard of Toby Guzzle, but he was the first recorded...

September 22, 2023

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...

September 19, 2023

Currell: another EBT failure

Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...

September 15, 2023

Demystifying pensions for academies

Two significant costs to academy trusts are the payments made to the respective pension...

September 13, 2023

Alisha O’Donovan: Citywealth Powerwomen Awards winner!

Congratulations to BKL assurance manager Alisha O’Donovan on being a winner at the Citywealth...

September 13, 2023

Sugar with a pinch of salt

The Sunday Times had an interesting piece about Lord Sugar’s alleged failed attempt at...

September 8, 2023

Tax, holes and digging

The proverbial advice is as sound in tax as in any other area. Our...

August 24, 2023

England: we wuz robbed

Not football, on this occasion.  Loan releases.  And yes, we think they wuz. The...

August 20, 2023

Barnet Pride in the Park 2023

We were very pleased to be involved with the first ever Barnet Pride in...

August 3, 2023

16 to 19 Bursary Fund explained

For any academy trust that operates a Sixth Form, additional income is received as...

August 3, 2023

Residency: other countries have rules too

Finance Act 2013 replaced a mish-mash of practices, guidelines and decisions on residency dating...