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 7, 2021
Annual Tax on Enveloped Dwellings: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
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 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 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...
February 23, 2021
End of Uber’s road trip: drivers are workers
On 19 February the Supreme Court published its decision in the Uber case, thus...
February 23, 2021
Cash and the recovery: Futureproof your business
The beginning of the end, it seems, is in sight. In the months ahead...
February 12, 2021
BKL and LTSB: achieving together
For National Apprenticeship Week 2021, we’re reflecting on our nine-year relationship with Leadership Through...
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 2, 2021
Taxation Readers’ Forum: Trust gains
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
February 1, 2021
Cars: beware of benefits
The recent First-tier Tribunal case of Tim Norton Motor Services Ltd [2020] UKFTT 503...