February 21, 2022
Buy back better: understanding share buybacks and tax
There are several reasons why a shareholder may want to exit a business, including...
February 18, 2022
Contracts for differences: Tribunal rules against Britannia
[2022] UKFTT 00026 (TC) was a lead case in which the First-tier Tribunal (‘FTT’)...
February 14, 2022
How to grow your business: start with the basics
Invariably, any discussion about ways to grow your business will talk about the major...
February 11, 2022
Crypto, collateral-backed lending and the unexpected capital gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
Crypto, CGT and questions of chargeable gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
DeFi and staking: clarity on the tax treatment
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 10, 2022
Deductibility of defence costs: Rogers
One of the main criteria for deducting an expense in computing taxable profit of...
February 7, 2022
Tax rate: a world record? Marriage Allowance
What’s the highest tax rate you’ve encountered? 45%? 50%? The 98% rate of the...
February 2, 2022
The BADR oxymoron: activity can be passive
Deafening silences. Open secrets. Exact estimates. And to the secular pantheon of oxymorons we...
January 31, 2022
Taxation Readers’ Forum: Inheritance tax saving on gift to charity
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
January 28, 2022
Double-bubble Gift Aid: its availability and its limitations
Tax law encourages donations to charity. Where the qualifying conditions (which are not very...
January 24, 2022
VAT on holiday accommodation
You don’t charge VAT on residential lettings, right? So that’s one thing residential landlords...