January 28, 2022
Double-bubble Gift Aid: its availability and its limitations
Tax law encourages donations to charity. Where the qualifying conditions (which are not very...
January 24, 2022
VAT on holiday accommodation
You don’t charge VAT on residential lettings, right? So that’s one thing residential landlords...
January 19, 2022
Strategic decision: remuneration trusts
At best, a tax avoidance scheme works. At second best, it doesn’t work, but...
January 18, 2022
Taxation Readers’ Forum: Potentially exempt transfer
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
January 11, 2022
Taxation Readers’ Forum: Beneficiary of a will trust
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
January 10, 2022
Alternative finance for businesses: exploring your options
The past decade or so has been a rollercoaster for lending to small and...
January 5, 2022
Avoiding penalties: Portview Fit-Out
If a tax avoidance scheme which you have implemented fails to achieve its objective,...
January 4, 2022
The tax-efficient benefits of electric company cars
Writing for ICAEW TAXline, Sam Inkersole explains how electric company cars offer a favourable...
December 14, 2021
Metropolitan International Schools: record decision
The First-tier Tribunal case of Metropolitan International Schools Ltd [2021] UKFTT 438 (TC) was...
December 13, 2021
Taxation Readers’ Forum: Inheritance tax
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
December 3, 2021
Rules is rules: VAT input tax requirements
Mpala Mufwankolo ran a pub in Tottenham, renting the property from a landlord who...
December 1, 2021
Corporate munificence: beware
Using your private company to make charitable donations can be sensible and tax-efficient: donations...