17 Oct 2025

The Moment – October 2025

Publications

At BKL, we know that life is built on moments: decisions, opportunities, changes that shape what comes next. The Moment brings you our latest insights and updates to help you make the most of them.

This edition explores tax remuneration for owner-managed businesses, how business property relief changes will affect inheritance tax planning and what changes to FRS 102 accounting rules will mean for your business.

You can also find out what a recent VAT court case regarding input VAT claims might mean, how the new PISCES private stock market gives growing businesses more opportunities to find investors, and how adopting family-friendly people policies supports culture.

Insights

FRS 102: Accounting rules are
changing for UK businesses

We summarise the key FRS 102 changes coming in January 2026 and break down what these amendments mean for your business.

Read here

 

Business Property Relief
Changes Explained

In this webinar, tax & trust experts Susie Mullin, Ryan Bevan and Anthony Newgrosh discuss how new restrictions to BPR will affect business owners’ IHT planning.

Watch here

 

Academy Trust Updates 2025

In this webinar, academies & schools specialists Carly Pinkus and Jonny Weatherall
discuss the new Academy Trust Updates
and explain the reporting requirements.

Watch here

 

PISCES: A new era for private market liquidity

Corporate finance specialists Daniel Shear and Jethro Barnsley look at how PISCES,
a new kind of private stock market from the FCA, gives growing
businesses more opportunities to find investors.

Read here

 

Rethinking family-friendly
policies

Chief People Officer Greg McCaw was a guest on the Parent and Professional
podcast CPO Talks, discussing family-friendly policies and how they support culture.

Listen here

 

Hotelbeds vs HMRC: input VAT claims
without invoices

VAT partner Luigi Lungarella explains what the recent Hotelbeds UK Ltd case could potentially mean for input VAT claims where no (valid) VAT invoice exists.

Read here

 

Upcoming Events

FRS 102 UK Accounting Changes: join our webinar on Tuesday 28 October

The shake-up of UK accounting standards under FRS 102 will affect how companies account for operating leases and revenue in their financial statements. Our specialists will help you understand what’s changing and how to get your business ready.

Register here

BKL News

Welcoming our new Chief Operations Officer

We’re pleased to announce the expansion of our senior leadership team with the appointment of new Chief Operations Officer James Addison.

 

Read here

Celebrating our three Accountancy Age 35 Under 35 winners for 2025

We’re very proud that three of BKL’s directors – Alex Lipman, Fabio Riccio and Sam Inkersole – are among the winners of this year’s Accountancy Age 35 Under 35.

 

Read here

Introducing our Cardiff office

If you or your business are based in Wales, you can now meet us face to face at our Cardiff office!

 

Read here

Lee Brook

Chief Executive Officer

[email protected]

+44 (0)20 8922 9395

Lee Brook