VAT treatment of overage payments in the property sector

HMRC guidance in relation to the VAT treatment of overage payments may affect your property sale.

Why your EBITDA is about to change in 2026

With the amended FRS 102 accounting standard effective from 1 January 2026, many companies will see a noticeable shift in EBITDA.

Understanding the first-year audit process

How we guide businesses through their first audit by managing their risks and supporting their goals.

Rolling the dice on VAT: why in-game currency isn’t legal tender

If in-game currency is bought with real money, then resold for real money, is VAT due on those sales? A 2025 case addressed this.

BKL appoint new Corporate Tax Partner

We’re proud to announce the appointment of Kate Gott as Corporate Tax Partner. Kate leads our Corporation Tax team and has been with the business since 2016.