Inheritance tax planning for investment companies
Where shares in an investment company are held by parents with adult children, it...
Election countdown: Autumn Statement 2023 tax analysis
With a general election due in the next year or so, the 2023 Autumn...
Autumn Statement 2023: key tax announcements
In today’s Autumn Statement, Chancellor Jeremy Hunt sought to ‘take the long-term decisions necessary...
Report: Purpose-built student accommodation (PBSA)
Taxation Readers’ Forum: Issues replacing trustees
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Firms within firms
Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...
World Mental Health Day 2023
Our message for World Mental Health Day The irony of World Mental Health Day...
Tax Dispatch: October 2023
Welcome to Tax Dispatch: the latest roundup from BKL’s tax experts. In each issue...
Lost deposits: Going… going… gone!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...
Hotel La Tour: input tax recovery on an exempt supply
A trader whose sales are all standard- or zero-rated for VAT purposes can expect...
Return of the associated company: corporation tax rules
You may not have heard of Toby Guzzle, but he was the first recorded...
Statutory Residence Test: Exceptional and Prevent mean what they say
In our recent posting on tax residence, we commended the bright-line test of the...