Insights

Publications

Chesspiece

Year-end tax planning: top 10 tips for 2026/27

Prepare yourself and your finances for the 2026/27 tax year.

UK lower midmarket M&A outlook for 2026

Thinking of buying or selling a UK business? Review key 2024–25 developments and the forces shaping the year ahead.

Luigi Lungarella

VAT treatment of overage payments in the property sector

HMRC guidance in relation to the VAT treatment of overage payments may affect your property sale.

Why your EBITDA is about to change in 2026

With the amended FRS 102 accounting standard effective from 1 January 2026, many companies will see a noticeable shift in EBITDA.

BKL - Understanding the first year audit process - Index

Understanding the first-year audit process

How we guide businesses through their first audit by managing their risks and supporting their goals.

Taxation Readers’ Forum: Tax on a receipt to a wound-up estate

Answering a query on the inheritance tax implications of 'compensation' being paid by a bank to an estate that had been wound up.

Rolling the dice on VAT: why in-game currency isn’t legal tender

If in-game currency is bought with real money, then resold for real money, is VAT due on those sales?

BKL appoint new Corporate Tax Partner

We’re proud to announce the appointment of Kate Gott as Corporate Tax Partner.

Major changes for cross-border VAT groups

Businesses with cross-border VAT groups should review their structures urgently, so the group (or part of it) is not at risk of disassembly.

Hotel La Tour: a key decision on fundraising-related input VAT

For businesses planning to raise funds through the sale of shares, the Supreme Court decision in Hotel La Tour raises understanding of fundraising-related input VAT.

Lee Brook - CEO

The Moment – December 2025

The Moment brings you our latest insights and updates to help you make the most of them. December 2025 Issue.

Airline Placement v HMRC: VAT and training for pilots

The Tribunal decisions in Airline Placement Limited v HMRC (2025) make it interesting from a procedural VAT point of view.