The Argo noughts: Transfer of Assets Abroad
In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...
Ordinary but not straightforward: preference share rights
The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...
Significant change on 1 January 2021
With effect from 1 January 2021, VAT on women’s sanitary products has been removed....
Immigration from Hong Kong to the UK: inheritance tax and gifts
With the UK Government opening the Hong Kong British National (Overseas) Visa for applications...
Cross-border professional services and VAT from 2021
Some of our readers may have spotted that the ‘Transitional Period’ following the UK’s...
SDLT: multiple dwellings, multiple complexities
Stamp Duty Land Tax (‘SDLT’) is not a simple tax. How much you pay...
Wealth Tax?
The Wealth Tax Commission was established in Spring 2020 with a brief to ‘provide...
A retrospective for SMEs: 2020 and tax
Writing for Tax Journal, BKL consultant David Whiscombe reviews the effect of tax changes...
Immigration from Hong Kong to the UK: inheritance tax
Interviewed by Hong Kong’s Next Magazine, BKL private client tax specialist Geraint Jones discussed...
Immigration from Hong Kong to the UK: non-domicile tax status
Interviewed by Hong Kong’s Next Magazine, BKL private client tax specialist Geraint Jones explained...
Staff Christmas parties and tax in 2020: virtually the same?
2020 is the year that’s put the word ‘virtual’ in front of everything from...
Immigration from Hong Kong to the UK: tax and clean capital
As the UK Government prepares to open the Hong Kong British National (Overseas) Visa...