April 27, 2021
Good news from HMRC: SDLT and buying a mix of commercial and residential properties
Different rates of stamp duty land tax (‘SDLT’) apply to residential and to non-residential...
April 13, 2021
Happy New Year: Tax planning for 2021/22
The new tax year has started. Many people think about tax years (if they...
April 7, 2021
Annual Tax on Enveloped Dwellings: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
March 30, 2021
The capital allowance super-deduction for companies
In the March 2021 Budget, the Chancellor announced a new relief under the capital...
March 29, 2021
Donner et retenir ne vaut: IHT rules on gifts with reservation of benefit
Our recent article Timeo Danaos et dona ferentes highlighted one pitfall of the inheritance...
March 24, 2021
Taxation Readers’ Forum: Buy-to-let transfer
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
March 23, 2021
Stamp duty for non-resident buyers: change from 1 April 2021
From 1 April 2021, non-UK residents will pay more stamp duty land tax (SDLT)...
March 18, 2021
Timeo Danaos et dona ferentes: IHT rules on lifetime gifts
The sad case of Kirsty Makin, reported in The Times this week, highlights the...
March 8, 2021
Year end tax planning: 21 tips for 2021
To prepare yourself and your finances for the 2021/22 tax year, here’s a selection...
March 3, 2021
Needful things: Budget 2021 tax analysis
In the past year we have become inured to encountering things that would previously...
March 3, 2021
Budget 2021 Summary
In the year since Chancellor Rishi Sunak delivered his first Budget to a packed...
March 3, 2021
When is an employment not an employment? Atholl House Productions
Another day, another case about the tax status of a TV presenter. This time...