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