Insights

Cryptocurrency gains, property purchases and investment structures

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

Report: The Future of EMIs

Financial planning and your business

Owning your own business can be an intimidating experience. There are many things to...

IR35 and The Big Match: Lineker v HMRC

Everyone knows about the IR35 rules.  Broadly, they apply if you provide your personal...

VAT on land and property: HMRC consultation

When the then-Chancellor Anthony Barber introduced VAT in the UK on April Fool’s Day...

BKL event: An Evening With… Nick Starr CBE

On 27 April 2021, we were pleased to hold the second in our series...

Good news from HMRC: SDLT and buying a mix of commercial and residential properties

Different rates of stamp duty land tax (‘SDLT’) apply to residential and to non-residential...

Annual Tax on Enveloped Dwellings: action required!

The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...

Donner et retenir ne vaut: IHT rules on gifts with reservation of benefit

Our recent article Timeo Danaos et dona ferentes highlighted one pitfall of the inheritance...

BKL event: An Evening With… Claude Littner

To mark our 40th anniversary, we held the first of our exclusive Evening With…...

Timeo Danaos et dona ferentes: IHT rules on lifetime gifts

The sad case of Kirsty Makin, reported in The Times this week, highlights the...

When is an employment not an employment? Atholl House Productions

Another day, another case about the tax status of a TV presenter. This time...