February 22, 2022
Forfeited deposits: simpler than you thought?
The First-tier Tribunal (‘FTT’) has handed down its decision in Drake [2022] UKFTT 25...
February 21, 2022
Buy back better: understanding share buybacks and tax
There are several reasons why a shareholder may want to exit a business, including...
February 18, 2022
Contracts for differences: Tribunal rules against Britannia
[2022] UKFTT 00026 (TC) was a lead case in which the First-tier Tribunal (‘FTT’)...
February 14, 2022
How to grow your business: start with the basics
Invariably, any discussion about ways to grow your business will talk about the major...
February 11, 2022
Crypto, collateral-backed lending and the unexpected capital gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
Crypto, CGT and questions of chargeable gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
DeFi and staking: clarity on the tax treatment
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 10, 2022
Deductibility of defence costs: Rogers
One of the main criteria for deducting an expense in computing taxable profit of...
February 7, 2022
Tax rate: a world record? Marriage Allowance
What’s the highest tax rate you’ve encountered? 45%? 50%? The 98% rate of the...
February 2, 2022
The BADR oxymoron: activity can be passive
Deafening silences. Open secrets. Exact estimates. And to the secular pantheon of oxymorons we...
January 31, 2022
Taxation Readers’ Forum: Inheritance tax saving on gift to charity
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
January 28, 2022
Double-bubble Gift Aid: its availability and its limitations
Tax law encourages donations to charity. Where the qualifying conditions (which are not very...