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 3, 2023
Lost deposits: Going… going… gone!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...
September 27, 2023
Hotel La Tour: input tax recovery on an exempt supply
Our review of the 2023 Upper Tribunal decision in Hotel La Tour v HMRC.
September 26, 2023
Return of the associated company: corporation tax rules
You may not have heard of Toby Guzzle, but he was the first recorded...
September 22, 2023
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...
September 21, 2023
The Labour Party and taxation: what can we expect?
The next UK general election can be no later than 28 January 2025 and...
September 19, 2023
Currell: another EBT failure
Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...
September 15, 2023
Demystifying pensions for academies
Two significant costs to academy trusts are the payments made to the respective pension...
September 13, 2023
Sugar with a pinch of salt
The Sunday Times had an interesting piece about Lord Sugar’s alleged failed attempt at...
September 11, 2023
Taxation Readers’ Forum: life insurance condundrum
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...