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...
Taxation Readers’ Forum: IHT returns for Indian-domiciled late client
Writing for Taxation Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s...
16 to 19 Bursary Fund explained
For any academy trust that operates a Sixth Form, additional income is received as...
Residency: other countries have rules too
Finance Act 2013 replaced a mish-mash of practices, guidelines and decisions on residency dating...
Passing the sustainability test in finance
Speaking with FSP Partnership, our we discussed BKL’s experience of becoming a Certified B...