Publications

Autumn Budget 2025 and VAT: charities finally allowed to open their Christmas gifts

Imagine tossing away a perfectly good umbrella during a downpour, while someone nearby is...

Revised UK VAT grouping rules: could your group be owed a VAT repayment?

If your business is VAT grouped in the UK but has an EU establishment, you could be owed millions in repayments of overpaid VAT.

Pensions salary sacrifice: changes from 2029 – watch our video

Major pension reforms around salary sacrifice, announced in the Autumn Budget 2025, will have...

Autumn Budget 2025 Analysis

The Autumn Budget 2025 introduces a range of tax increases and policy changes, with...

Wine, watches and wishful thinking: UK tax mitigation myths

The facts about tax strategies you may be considering – including leaving the UK, settling trusts, and stockpiling wine and watches.

Taxation Readers’ Forum: Inheritance tax and normal expenditure out of income

Writing for Taxation magazine’s Readers’ Forum, BKL private client tax specialist Terry Jordan answers...

The impact of FRS 102 lease accounting on valuations

The new lease accounting model under FRS 102 could profoundly impact the way businesses with high leasing costs are valued.

NHS trust’s car parking: a judgement on VAT scope

Is car parking provided by an NHS trust outside the scope of VAT? Northumbria Healthcare NHS Foundation Trust v HMRC (2025) addressed this.

The Moment – November 2025

At BKL, we know that life is built on moments: decisions, opportunities, changes that...

Business Property Relief: changes from 2026 – watch our video

Summarising changes in Business Property Relief (BPR) from April 2026, and the tax considerations for family business owners.

Autumn Budget 2025: How could it improve the climate for entrepreneurs and family businesses?

In Autumn Budget 2024, Chancellor Rachel Reeves’ first Budget, she stated the need to...

Isle of Wight NHS Trust v HMRC: VAT exemption and locum medical staff

In Isle of Wight NHS Trust v HMRC (2025), the Tribunal held in favour of the taxpayer that the supply of locum medical staff is VAT exempt.