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CGT and non-resident partners

Partnerships are funny things, in many ways.  None more so than for tax, and...

A Fortnight in Fintech: sandboxes, smartphones, hedge funds and high growth

Where finance meets technology, interesting things are guaranteed to happen. Various developments from the...

Readers’ forum: Sale of assets

Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on...

Could you be at risk of losing your lifetime allowance protection?

The lifetime allowance (LTA) represents the limit on the amount of pension savings that can be...

BKL achieves Bronze in Mind’s Workplace Wellbeing Index

We’re proud that BKL has been awarded Bronze in Mind’s Workplace Wellbeing Index in...

Payments to personal service companies: operation of PAYE

If you either supply your services through a personal service company (“PSC”) or are...

Invalid invoice… reverse charge VAT… input VAT recoverable?

Earlier this month, in a decision handed down from the Court of Justice of...

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...

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