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...
Taxation Readers’ Forum: Inheritance tax saving on gift to charity
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Double-bubble Gift Aid: its availability and its limitations
Tax law encourages donations to charity. Where the qualifying conditions (which are not very...
VAT on holiday accommodation
You don’t charge VAT on residential lettings, right? So that’s one thing residential landlords...
BKL Wealth magazine: Winter 2022
In this Winter 2022 edition, our wealth management team looks at: New Year’s tax...
Strategic decision: remuneration trusts
At best, a tax avoidance scheme works. At second best, it doesn’t work, but...
Taxation Readers’ Forum: Potentially exempt transfer
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Taxation Readers’ Forum: Beneficiary of a will trust
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...