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...

January 19, 2022

Strategic decision: remuneration trusts

At best, a tax avoidance scheme works.  At second best, it doesn’t work, but...