December 5, 2023
Prepare, prepare, prepare: getting ready for an IPO
Global IPO volumes are significantly down on the post-pandemic IPO boom of 2021, and...
December 1, 2023
What’s the highest rate of tax?
What do you imagine is the highest effective rate at which the UK levies...
November 26, 2023
Corporate Interest Restriction rules: a guide
From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...
November 26, 2023
Employee share options: EMI and CSOP arrangements
The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...
November 26, 2023
Inheritance tax planning for investment companies
Where shares in an investment company are held by parents with adult children, it...
November 23, 2023
Election countdown: Autumn Statement 2023 tax analysis
With a general election due in the next year or so, the 2023 Autumn...
November 22, 2023
Autumn Statement 2023: key tax announcements
In today’s Autumn Statement, Chancellor Jeremy Hunt sought to ‘take the long-term decisions necessary...
November 16, 2023
Report: Purpose-built student accommodation (PBSA)
November 13, 2023
Taxation Readers’ Forum: Issues replacing trustees
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
November 1, 2023
Firms within firms
Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...
October 4, 2023
Tax Dispatch: October 2023
Welcome to Tax Dispatch: the latest roundup from BKL’s tax experts. In each issue...
October 3, 2023
Lost deposits: Going… going… gone!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...