Major changes for cross-border VAT groups
Businesses with cross-border VAT groups should review their structures urgently, so the group (or part of it) is not at risk of disassembly.
Hotel La Tour: a key decision on fundraising-related input VAT
For property and hospitality businesses, the Supreme Court decision in Hotel La Tour raises understanding of fundraising-related input VAT.
The Moment – December 2025
At BKL, we know that life is built on moments: decisions, opportunities, changes that...
Airline Placement v HMRC: VAT and training for pilots
The First Tier Tribunal’s (FTT’s) judgement in Airline Placement Limited v HMRC [2025] UKFTT 894 (TC) comprised several decisions which make the case interesting from a procedural VAT point of view.
Autumn Budget 2025: changes for businesses and investors
Several changes in Autumn Budget 2025 will have major implications for business owners looking...
Focusing on employee experiences in 2026
For organisations and leaders who are keen to improve their employees’ experiences in 2026,...
New Year, New Accounting: your practical roadmap for new FRS 102
Major changes to compliance for UK businesses are almost here. With the amended FRS...
HMRC to review long-standing Partial Exemption Special Methods: what businesses need to know
In November 2025, HMRC revealed that VAT partial exemption special methods (PESMs) that are ten years or older will be subject to review.
Express Brands misses the boat on VAT claim, court rules
In the recent case of Express Brands, the appellant (EB) paid UK VAT incorrectly...
CASS 15: Preparing for the new financial services rules – watch our video
From May 2026, the new CASS 15 rules from the Financial Conduct Authority (FCA)...
Client account interest: VAT risk to law firms
HMRC may target law firms who are not considering the interest they may earn on client accounts when calculating their recoverable input VAT.
Taxation Readers’ Forum: The Queen’s Gambit
Writing for Taxation magazine’s Readers’ Forum, BKL private client tax specialist Terry Jordan answers...