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...
The Labour Party and taxation: what can we expect?
The next UK general election can be no later than 28 January 2025 and...
Currell: another EBT failure
Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...
Demystifying pensions for academies
Two significant costs to academy trusts are the payments made to the respective pension...
Sugar with a pinch of salt
The Sunday Times had an interesting piece about Lord Sugar’s alleged failed attempt at...
Taxation Readers’ Forum: life insurance condundrum
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Tax, holes and digging
The proverbial advice is as sound in tax as in any other area. Our...
England: we wuz robbed
Not football, on this occasion. Loan releases. And yes, we think they wuz. The...