Statutory Residence Test
Since April 2013, HMRC has used the Statutory Residence Test (SRT) to help establish the tax residence status of people with a connection to the
The indemnity minefield
David Whiscombe shares cautionary tales about the complexities of indemnities. To make a deal happen, one party may agree to indemnify the other against unexpected
Partnership expenses
David Whiscombe reveals an unsatisfactory change of HMRC practice. Partners (and members of LLPs) need to be aware of an important change of practice set
BKL’s new charitable foundation
We’re pleased to announce that this month we established The BKL Foundation as our charitable foundation. We recognise our responsibility and privilege and embrace the