February 11, 2022
Crypto, collateral-backed lending and the unexpected capital gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
Crypto, CGT and questions of chargeable gain
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 11, 2022
DeFi and staking: clarity on the tax treatment
On 2 February 2022, HMRC released a much anticipated and needed update to its...
February 10, 2022
Deductibility of defence costs: Rogers
One of the main criteria for deducting an expense in computing taxable profit of...
February 7, 2022
Tax rate: a world record? Marriage Allowance
What’s the highest tax rate you’ve encountered? 45%? 50%? The 98% rate of the...
February 2, 2022
The BADR oxymoron: activity can be passive
Deafening silences. Open secrets. Exact estimates. And to the secular pantheon of oxymorons we...
January 31, 2022
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...
January 28, 2022
Double-bubble Gift Aid: its availability and its limitations
Tax law encourages donations to charity. Where the qualifying conditions (which are not very...
January 24, 2022
VAT on holiday accommodation
You don’t charge VAT on residential lettings, right? So that’s one thing residential landlords...
January 19, 2022
Strategic decision: remuneration trusts
At best, a tax avoidance scheme works. At second best, it doesn’t work, but...
January 18, 2022
Taxation Readers’ Forum: Potentially exempt transfer
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
January 11, 2022
Taxation Readers’ Forum: Beneficiary of a will trust
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...