Insights

News & insights

Academy trusts with more than 20% revenue reserves

The ESFA (Education and Skills Funding Agency) has been requested by the National Audit...

Towers and petards: SDLT and avoidance

A petard is a small explosive device of Elizabethan times which is inclined to...

Company exits and capital treatment

In a previous article we explored share buybacks: how a shareholder could exit from...

Taxation Readers’ Forum: IHT and the ten year anniversary charge

Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...

BKL completes sale of quantity surveying and expert witness business

We’re delighted to have completed the sale of Base Quantum to SOCOTEC UK. Base...

Wakelyn: more on CGT enhancement expenditure

Capital Gains Tax cases seem to come along like buses.  Hot on the heels...

Cashflow and forecasting: the most important job you will do

One of the biggest myths about running your own business is that it is...

CGT: the cost of cost confusion

When you sell or otherwise dispose of a chargeable asset, Capital Gains Tax (‘CGT’)...

Settlement opportunity for remuneration trusts

HMRC have announced a new ‘settlement opportunity’ for tax avoidance arrangements involving certain ‘Remuneration...

Who to blame when tax schemes go wrong?

When a tax avoidance scheme doesn’t work, who can you blame?  The designer? The...

HMRC and MSCs

It is reported in the Financial Times and elsewhere that HMRC have recently issued...

Rich Mrs Sunak: Poor Mr Sunak?

You don’t get to choose your parents; nor where you are born.  And, since...