Publications

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...

Deferred VAT payments: deadlines in June 2021

At the start of the lockdown last year, VAT payments due between 20 March...