Publications

World of workers: what to think about when hiring overseas talent

Has your business been feeling the ‘talent crunch’? Competition for the best people is...

Tax Dispatch: February 2022

Introducing Tax Dispatch: our new tax roundup Welcome to Tax Dispatch from BKL’s tax...

Forfeited deposits: simpler than you thought?

The First-tier Tribunal (‘FTT’) has handed down its decision in Drake [2022] UKFTT 25...

Buy back better: understanding share buybacks and tax

There are several reasons why a shareholder may want to exit a business, including...

Contracts for differences: Tribunal rules against Britannia

[2022] UKFTT 00026 (TC) was a lead case in which the First-tier Tribunal (‘FTT’)...

How to grow your business: start with the basics

Invariably, any discussion about ways to grow your business will talk about the major...

Crypto, collateral-backed lending and the unexpected capital gain

On 2 February 2022, HMRC released a much anticipated and needed update to its...

Crypto, CGT and questions of chargeable gain

On 2 February 2022, HMRC released a much anticipated and needed update to its...

DeFi and staking: clarity on the tax treatment

On 2 February 2022, HMRC released a much anticipated and needed update to its...

Deductibility of defence costs: Rogers

One of the main criteria for deducting an expense in computing taxable profit of...

Tax rate: a world record? Marriage Allowance

What’s the highest tax rate you’ve encountered? 45%?  50%? The 98% rate of the...

The BADR oxymoron: activity can be passive

Deafening silences.  Open secrets.  Exact estimates.  And to the secular pantheon of oxymorons we...