June 25, 2021

Walewski: clarity on mixed partnerships

The Upper Tribunal (‘UT’) have upheld in Walewski v HMRC [2021] UKUT 0133 (TCC)...

June 24, 2021

Tasting and wasting: whisky casks and tax

When Kenneth Clarke was Chancellor of the Exchequer, he exercised his right to drink...

June 21, 2021

Substitution explained: Northern Light Solutions Ltd

No: not the sort of substitutions made in the course of the Euro 2020...

June 17, 2021

BKL presents: An Evening With… Chris Hughton

In our Evening With… series, we’ve been inviting a variety of BKL clients to...

June 9, 2021

Gone for a Burton: deferred revenue expenditure

Although the numbers are large in the recent First-tier Tribunal case of West Burton...

June 7, 2021

Cryptocurrency gains, property purchases and investment structures

If you’ve made large gains through investing in cryptocurrency, you may be planning to...