Insights

Property

Flat Broke: the new VAT rules

In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...

Gulliver’s Travel: reliance on domicile (and other) determinations

Stuart Gulliver is the well-known Group Chief Executive of HSBC.  His business career has...

Gifts in memoriam

For some years now a reduced rate of IHT (36%) has applied to estates...

Spring Budget 2017: The impact on SMEs

An analysis of how the Spring Budget’s tax changes are significant for SMEs. This article...

Going out with a whimper: Spring Budget 2017

Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...

Spring Budget 2017

Various rumours were swirling around Westminster in the days before Philip Hammond rose to...

Classic error: penalty procedure

Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...

Mr Delay’s delay penalty

Mr Kuldeep Delay was a participant in a tax avoidance scheme. He was served...

Bringing the group onshore

Writing in Tax Journal, BKL Tax partner Anthony Newgrosh fields a query on replacing...

The taxman targets ‘mid-size businesses’

Our article for Business Reporter about HMRC’s targeting of what is commonly being referred to as...

Uber-reacting

The decision of the Employment Tribunal that Uber drivers are entitled to the protections...

Contractors’ Questions: Can my spouse get the £150 Xmas party exemption?

BKL Tax’s David Whiscombe explains the £150 Christmas party exemption on Contractor UK.