Insights

Private dance tuition: VAT exemption available?

Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...

Moving thoughts: employee secondment and tax

David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...

A Fortnight in Fintech: Facebook, FCA, handbags and subway rides

Where finance meets technology, interesting things are guaranteed to happen. We’ve been keeping an...

Granular detail: tax relief and grain stores

HMRC’s restrictive definition of “storage silo” has been successfully challenged.  It may result in...

EIS and SEIS: the potential and the pitfalls

HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...

VAT and property transactions – advise with care!

The Court of Appeal (“COA”) has released an interesting decision in the case of...

VAT default surcharge – and there’s more!

In March 2019, we covered the case of Porter & Co and its unsuccessful...

BKL at JTrade on 8 July 2019

Members of our property and tax teams will be at the JTrade expo on...

Overseas VAT reclaim – time limits are not enforceable!

A recent decision from the Court of Justice of the European Union (“CJEU”) –...

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...

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...