March 29, 2017
Owens v Owens: CGT on divorce
The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...
March 23, 2017
Flat Broke: the new VAT rules
In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...
March 21, 2017
Gulliver’s Travel: reliance on domicile (and other) determinations
Stuart Gulliver is the well-known Group Chief Executive of HSBC. His business career has...
March 15, 2017
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
March 10, 2017
Spring Budget 2017: The impact on SMEs
An analysis of how the Spring Budget’s tax changes are significant for SMEs. This article...
March 9, 2017
Going out with a whimper: Spring Budget 2017
Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...
March 8, 2017
Spring Budget 2017
Various rumours were swirling around Westminster in the days before Philip Hammond rose to...
February 16, 2017
Classic error: penalty procedure
Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...
December 29, 2016
Partnership Taxation 2016/17
Written by BKL tax partner David Whiscombe, Partnership Taxation 2016/17 is the newly published guide to...
December 1, 2016
Mr Delay’s delay penalty
Mr Kuldeep Delay was a participant in a tax avoidance scheme. He was served...
November 11, 2016
Bringing the group onshore
Writing in Tax Journal, BKL Tax partner Anthony Newgrosh fields a query on replacing...
November 7, 2016
The taxman targets ‘mid-size businesses’
Our article for Business Reporter about HMRC’s targeting of what is commonly being referred to as...