
QIPs – no laughing matter: CT payments and company size
For some years now, “large companies” have been required to pay their Corporation Tax...

SDRT: an ideal tax?
Stamp duty reserve tax (SDRT) is probably one of the least known taxes in...

Join us at Cereals 2019
Join us at our drop-in tax surgery on 13 June Our farms and estates...

Sales, Property and Viability: SPVs and tax
Traditionally, the development of property for sale has often been carried out through a...

Import VAT recovery: a taste of things to come?
A recent brief issued by HMRC (Revenue and Customs Brief 2 (2019)) deals with...

Faith, hope and foreign charity
David Whiscombe examines the issues around UK tax relief on charitable donations. Charity begins...

IR35 and contracts of employment
In an article for Taxation magazine, BKL consultant David Whiscombe examines how apparently similar...

An ER lifeboat: past loss of trading status
David Whiscombe highlights an anomaly that may occasionally be vital. Entrepreneurs’ relief is a very...

Mexit: tax on marriage breakdown
David Whiscombe reflects on relationship breakdown. As if to remind us that relationships other...

David Whiscombe shortlisted for Taxation Award
We’re delighted that BKL consultant David Whiscombe has been shortlisted in this year’s Taxation...

BKL supports automotive services group in securing £1m growth funding
Automotive services group United Car Parts has raised funds to expand its service areas,...

Starbucks – CofFees: employees’ tuition costs and tax implications
It’s reported that Starbucks is to offer to pay tuition fees for its staff...