Hunt for growth and growth for Hunt: Spring Budget 2023 tax analysis
This is our focus on tax measures announced in Spring Budget 2023: both the...
Spring Budget 2023: key tax announcements
In today’s Spring Budget, Chancellor Jeremy Hunt ‘aimed at achieving long-term, sustainable economic growth’...
Partnership tax disputes: referral to the FTT
Can it really be right that the taxability (or not) of a receipt can...
Mr Hunt’s Cabinet of Curiosities: Spring Budget 2024 tax analysis
Odd, isn’t it, that an impending general election always imbues any Chancellor, of whatever...
Land of Song Tax: additional dwelling surcharges
And here is the third in our trilogy of pieces on Stamp Duty Land...
Additional Dwelling Supplement repayment
If at the time when you own a dwelling you purchase (for more than...
Tax Dispatch: February 2023
Welcome to Tax Dispatch: the latest roundup from BKL’s tax experts. In each issue...
The long and winding R&D: history and future of R&D tax reliefs
Updated 17 March 2023 From the introduction of R&D (research and development) tax credits...
Plastic packaging tax: one year anniversary
Plastic packaging tax (PPT) was introduced on 1 April 2022. A recent freedom of...
Mainpay: reimbursement of employee expenses
The main thrust of the decision in the First-tier Tribunal (‘FTT’) case of Mainpay...
Taxation Readers’ Forum: Could executors claim residence nil rate band?
When calculating inheritance tax (IHT) on death, can executors claim the residence nil rate...
Director’s loan account credits: it’s all in the timing!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...