
Sustainability reporting: 2023 roundup
The acceleration of ESG reporting requirements in 2022 carried over into 2023, another transformative...
eBay et al: don’t panic (but don’t ignore either)
Readers may have spotted elsewhere warnings that eBay, Vinted, Etsy and other online trading...

HMRC ‘side-hustle tax’ will not affect most secondhand sellers
Chris Smith, our Director of Personal Tax, has commented for South West Londoner on...

Property incorporations: tax traps for landlords
Writing for The Jewish Tribune, our Director of Property Taxes Andrew Levene explains the...

The taxation of SMEs in 2023
Writing for Tax Journal, BKL tax consultant David Whiscombe explores key points of interest...

Exchange not robbery: share disposals and tax
Where the consideration for the disposal of shares or securities consists of shares or...

Cryptoasset tax disclosure: HMRC’s new campaign
In response to growing interest in cryptocurrency and other digital assets, HMRC launched their...

Fishers not caught, says Supreme Court
For many years, legislation has been in place which counters attempts to avoid tax...

Prepare, prepare, prepare: getting ready for an IPO
Global IPO volumes are significantly down on the post-pandemic IPO boom of 2021, and...

What’s the highest rate of tax?
What do you imagine is the highest effective rate at which the UK levies...

Corporate Interest Restriction rules: a guide
From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...

Employee share options: EMI and CSOP arrangements
The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...