March 31, 2023

Lineker and the BBC

No: of course we’re not weighing in on that tiff:  this note is about...

March 29, 2023

Full expensing: old relief in new clothes

The recent Budget (i.e. Spring Budget 2023) introduced what was described as ‘full expensing’...

March 9, 2023

Partnership tax disputes: referral to the FTT

Can it really be right that the taxability (or not) of a receipt can...

March 6, 2023

Mr Hunt’s Cabinet of Curiosities: Spring Budget 2024 tax analysis

Odd, isn’t it, that an impending general election always imbues any Chancellor, of whatever...

March 6, 2023

Discover: Winter/Spring 2023

To tell you about a packed few months in the life of BKL, we’re...

March 3, 2023

Land of Song Tax: additional dwelling surcharges

And here is the third in our trilogy of pieces on Stamp Duty Land...

February 27, 2023

Additional Dwelling Supplement repayment

If at the time when you own a dwelling you purchase (for more than...

February 22, 2023

The long and winding R&D: history and future of R&D tax reliefs

Updated 17 March 2023 From the introduction of R&D (research and development) tax credits...

February 21, 2023

Plastic packaging tax: one year anniversary

Plastic packaging tax (PPT) was introduced on 1 April 2022. A recent freedom of...

February 20, 2023

Mainpay: reimbursement of employee expenses

The main thrust of the decision in the First-tier Tribunal (‘FTT’) case of Mainpay...

February 17, 2023

Director’s loan account credits: it’s all in the timing!

We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...

February 15, 2023

Investment into and expansion within the UK: acquisition planning

Writing for Tax Journal, BKL tax director Helena Kanczula explains the myriad tax issues...