February 8, 2021
To incorporate or not to incorporate: residential property portfolios
On 1 April the Stamp Duty Land Tax (SDLT) zero rate band for residential...
February 1, 2021
Cars: beware of benefits
The recent First-tier Tribunal case of Tim Norton Motor Services Ltd [2020] UKFTT 503...
January 18, 2021
Tax relief and personal pensions
Reducing your tax liability is one of the most effective ways to gain the...
January 15, 2021
Fixing FHL failure
Commercial letting of furnished holiday accommodation (referred to as a furnished holiday letting or...
January 12, 2021
The Argo noughts: Transfer of Assets Abroad
In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...
January 7, 2021
Ordinary but not straightforward: preference share rights
The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...
December 17, 2020
SDLT: multiple dwellings, multiple complexities
Stamp Duty Land Tax (‘SDLT’) is not a simple tax. How much you pay...
December 16, 2020
Wealth Tax?
The Wealth Tax Commission was established in Spring 2020 with a brief to ‘provide...
November 16, 2020
Financial services, EU trade and VAT recovery: good news
The Chancellor has confirmed that financial services (FS) businesses which trade with EU counterparties...
November 13, 2020
Looking forward at 40: BKL’s year
Thank you to AGN International for giving us an opportunity to write the following...
November 11, 2020
Business support loans and company debt: protecting your company
If you’re the owner of a small or medium-sized business, you may have borrowed...
October 21, 2020
Nomads: tax residence
In a recent briefing on tax residence issues, we mentioned in passing that it...