Primeur, Part One: ‘control’ for loan relationship purposes
The First-tier Tribunal (‘FTT’) case of James Keighley and Primeur Ltd v HMRC [2024]...
Property Blues? An LBTT pitfall
An American who speaks to a Brit of being dressed in his vest and...
Capital allowances and partnerships
Some capital allowances are available only to companies. Examples include the ‘super-deduction’ for expenditure...
Taxation Readers’ Forum: Valuing non-voting shares in family company
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Taxation Readers’ Forum: Discretionary trust and property sale
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
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...