Ingenious: crumbs of comfort
The Ingenious film partnerships have succeeded in their appeal before the Court of Appeal...
It didn’t happen: reversing out of tax schemes
If you’re lucky, the failure of that tax avoidance scheme that seemed like a...
Taxation Readers’ Forum: Estate planning and wills
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Sales to employee ownership trusts
At certain times of year, a sentence that mentions John Lewis tends to be...
A guide to the Patent Box
The Patent Box is a UK regime which affords companies a 10% corporation tax...
Donating BKL laptops to Change Please
We were pleased to donate laptops to homelessness charity Change Please this year. Change...
Walewski: clarity on mixed partnerships
The Upper Tribunal (‘UT’) have upheld in Walewski v HMRC [2021] UKUT 0133 (TCC)...
Tasting and wasting: whisky casks and tax
When Kenneth Clarke was Chancellor of the Exchequer, he exercised his right to drink...
Substitution explained: Northern Light Solutions Ltd
No: not the sort of substitutions made in the course of the Euro 2020...
Financial Focus: Summer 2021
In the Summer 2021 issue of Financial Focus, our wealth management team looks at: Dividends...
Gone for a Burton: deferred revenue expenditure
Although the numbers are large in the recent First-tier Tribunal case of West Burton...
Cryptocurrency gains, property purchases and investment structures
If you’ve made large gains through investing in cryptocurrency, you may be planning to...