Insights

News & insights

London in Spring

The Moment – May 2026

The Moment - May 2026 Bringing you our latest insights and updates.

Sehjal interview

One minute with Sehjal Gupta, Partner at BKL

Sehjal Gupta talks to Tax Journal to discuss her career, past experiences, what day to day life looks like and more.

Retirement-800x500

New HMRC guidance exposes the complexity of pension inheritance tax changes

New HMRC guidance highlights the complexity and estate planning implications of pension inheritance tax changes coming in April 2027.

Summer fun

What the latest announcements on VAT, mileage, IHT and the PE exempt regime mean for businesses and individuals

UK tax updates: What new VAT cuts, mileage rises, IHT reforms and PE rule changes mean for you.

Fast food dip

VAT on multiple items in bundles: a decision beyond KFC dips

Upper Tribunal ruling clarifies VAT treatment of bundled items, including zero-rated elements like dips.

Self-build-house-800x500

DIY Housebuilder Scheme – why TJ Dowey’s VAT claim was refused

A recent tribunal case highlights the risks of incorrectly charged VAT for DIY housebuilders and the importance of checking invoices carefully before submitting claims to HMRC.

Paris

UK foreign permanent establishment exemption

The UK Government’s planned changes to the foreign permanent establishment exemption regime will remove UK tax relief for overseas branch losses, creating significant implications for multinational groups from 2027.

Small meeting

When your charity’s beneficiaries become trustees

Including beneficiaries as trustees can help charities improve governance, strengthen decision-making and better reflect lived experience.

Construction - Bricklayer

Construction sector and long-term contracts – impact of FRS 102 accounting changes

New FRS 102 revenue recognition changes taking effect from January 2026 will reshape how construction businesses account for long-term contracts.

Tehran

How the Iran war is affecting business and M&A

Geopolitical tension is weighing on UK M&A, driving valuation shifts, delays and uncertainty - while still creating selective opportunities for strategic buyers.

Dubai waterfront 800

Expat travel – Staying vigilant to UK tax risk when visiting from Dubai

A significant number of people have returned to the UK on a temporary or unplanned basis, often assuming that a short stay won’t affect their tax position. Unfortunately, that isn’t always the case.

Tax implications of the Tribunal decision on football referees’ employment status

Stephen Baker looks at the tax implications of the Tribunal decision on football referees’ employment status.