Publications

Academies Accounts Direction 2023: summary of changes

The Academies Accounts Direction 2022 to 2023 (AAD) has recently been published alongside the...

Canaries and Tomtits: effective debt waiver

It happens not infrequently.  A parent helps out an adult son or daughter by...

The changing role of the CFO

Traditionally, as the name Chief Financial Officer suggests, CFOs were responsible for managing a company’s...

Tax Dispatch: May 2023

Welcome to Tax Dispatch: the latest roundup from BKL’s tax experts. In each issue...

Employment related securities: how to report them

If you’re an employer who’s exploring ways to retain and motivate your team, you...

Director’s loan account: repaid or not?

We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...

Bad-smelling but still a dwelling: Mudan and SDLT

HMRC’s onslaught against those looking to avoid Stamp Duty Land Tax (SDLT) on buying...

What a digital pound would look like

BKL fintech partner and cryptocurrency accounting specialist Jon Wedge has contributed to Accounting Technician...

Taxation Readers’ Forum: Tax treatment of gift of German shares

Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...

Share losses: seldom a silver lining

By and large, if you make a profit on a transaction then you would...

Lineker and the BBC

No: of course we’re not weighing in on that tiff:  this note is about...

Full expensing: old relief in new clothes

The recent Budget (i.e. Spring Budget 2023) introduced what was described as ‘full expensing’...