January 15, 2021

Fixing FHL failure

Commercial letting of furnished holiday accommodation (referred to as a furnished holiday letting or...

January 12, 2021

The Argo noughts: Transfer of Assets Abroad

In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...

January 7, 2021

Ordinary but not straightforward: preference share rights

The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...

December 17, 2020

SDLT: multiple dwellings, multiple complexities

Stamp Duty Land Tax (‘SDLT’) is not a simple tax. How much you pay...

December 16, 2020

Wealth Tax?

The Wealth Tax Commission was established in Spring 2020 with a brief to ‘provide...

November 16, 2020

Financial services, EU trade and VAT recovery: good news

The Chancellor has confirmed that financial services (FS) businesses which trade with EU counterparties...

November 13, 2020

Looking forward at 40: BKL’s year

Thank you to AGN International for giving us an opportunity to write the following...

November 11, 2020

Business support loans and company debt: protecting your company

If you’re the owner of a small or medium-sized business, you may have borrowed...

October 21, 2020

Nomads: tax residence

In a recent briefing on tax residence issues, we mentioned in passing that it...

October 6, 2020

Financial protection for employees and employers

World Mental Health Day on 10 October is more relevant than ever this year....

September 30, 2020

Business income? It depends.

A couple of years ago, in the context of Olympic cyclist Jess Varnish’s spat...

September 28, 2020

Exploring inclusion: our video

One way to improve inclusion is to understand exclusion: the biases and preconceptions that...