Accelerated payment notices and Eclipse: HMRC Locked out
The Court of Appeal have quashed follower notices (“FNs”) and accelerated payment notices (“APNs”)...
BlackRock and a hard place: financial services, VAT and the reverse charge
Many businesses in the financial services sector are unable to recover VAT because they...
Structures as plant: SSE Generation Ltd
Since the Annual Investment Allowance (“AIA”) limit was increased to £1,000,000 (until 31 December...
Chargeable benefit: tax advantages of electric and low emission vehicles
Updated: January 2022 The Government have sought for a number of years to incentivise...
BKL team up with growing advisory and cloud accounting firm Green & Purple
Chartered accountants and tax advisers BKL are delighted to announce the acquisition of Green...
The Higgins hotel hassle, Chapter 3: CGT and off-plan purchases
David Whiscombe comments on the limits of Main Residence exemption. Broadly, you get full...
A Fortnight in Fintech: Libra, Hong Kong, FCA and OneCoin
Where finance meets technology, interesting things continue to happen. As ever, cryptocurrency is a...
Dwelling on capital allowances: claiming on residential property
Hora Tevfik v HMRC was a recent case about capital allowances for Houses in...
Why do HMRC require self-assessment returns?
You might have thought that the question of why HMRC require people to file...
Beware boutiques bearing gifts: property, stamp duty and treading with care
If you’ve made a property purchase, you may then have been contacted by a...
Proposed FCA regulations affecting crypto firms from January 2020
An update from our financial services team in conjunction with The MPAC Group. The...
Making Tax Digital: the first six months, the next six months
The government’s Making Tax Digital (MTD) initiative has progressed more slowly than originally planned,...