Disability exemption
Nicky Howard-Ravenspine’s is another of those disturbing cases in which an unrepresented taxpayer understood...
Shining a light on special securities
The question whether the terms of debt finance are such as to create a...
Taxation Readers’ Forum: Does Hall case apply?
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
SECR and sustainability: how we can help academies
Like many organisations across all sectors, you’ve probably been thinking about sustainability: meeting your...
Charities Act 2022: Further changes introduced in June 2023
The Charity Commission, along with the Department for Culture, Media and Sport, is pushing...
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...