September 8, 2021

Sun shines on Eclipse at last

A considerable weight will be removed from the minds of investors in the various...

August 26, 2021

Family investment companies: facts about FICs

A family investment company (FIC) structure is a useful tool for wealthy parents to...

August 9, 2021

Ingenious: crumbs of comfort

The Ingenious film partnerships have succeeded in their appeal before the Court of Appeal...

August 3, 2021

It didn’t happen: reversing out of tax schemes

If you’re lucky, the failure of that tax avoidance scheme that seemed like a...

July 20, 2021

Sales to employee ownership trusts

At certain times of year, a sentence that mentions John Lewis tends to be...

July 12, 2021

A guide to the Patent Box

The Patent Box is a UK regime which affords companies a 10% corporation tax...

July 8, 2021

Donating BKL laptops to Change Please

We were pleased to donate laptops to homelessness charity Change Please this year. Change...

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...