Chargeable benefit: tax advantages of electric and low emission vehicles
Updated: January 2022 The Government have sought for a number of years to incentivise...
The Higgins hotel hassle, Chapter 3: CGT and off-plan purchases
David Whiscombe comments on the limits of Main Residence exemption. Broadly, you get full...
Received wisdom: Receipts basis for employment income
Writing for Taxation magazine, BKL consultant David Whiscombe examines tax on employment income for...
A Fortnight in Fintech: Libra, Hong Kong, FCA and OneCoin
Where finance meets technology, interesting things continue to happen. As ever, cryptocurrency is a...
Dwelling on capital allowances: claiming on residential property
Hora Tevfik v HMRC was a recent case about capital allowances for Houses in...
Intermediaries legislation (IR35): Christa Ackroyd Media Ltd v HMRC
Writing for Lexis®PSL, BKL consultant David Whiscombe examines the concept of control under the hypothetical contract...
Why do HMRC require self-assessment returns?
You might have thought that the question of why HMRC require people to file...
Beware boutiques bearing gifts: property, stamp duty and treading with care
If you’ve made a property purchase, you may then have been contacted by a...
Proposed FCA regulations affecting crypto firms from January 2020
An update from our financial services team in conjunction with The MPAC Group. The...
Making Tax Digital: the first six months, the next six months
The government’s Making Tax Digital (MTD) initiative has progressed more slowly than originally planned,...
Review of loan charge deferred
In September the Government commissioned Sir Amyas Morse to carry out an independent review...
Stability amidst volatility: Isle of Man and tax advantages
Writing for EPrivateClient’s Isle of Man Report 2019, BKL private client partner Geraint Jones...