December 1, 2025
Taxation Readers’ Forum: Inheritance tax, pension withdrawal and gift
Inheritance tax implications of a husband's pension withdrawal and gift to his wife, followed by a gift from his wife to their adult daughter.
December 1, 2025
Enterprise incentives: changes in Autumn Budget 2025 – watch our video
Autumn Budget 2025 included a package of tax changes aimed at supporting investors and...
November 28, 2025
Autumn Budget 2025 and VAT: charities finally allowed to open their Christmas gifts
Imagine tossing away a perfectly good umbrella during a downpour, while someone nearby is...
November 28, 2025
Revised UK VAT grouping rules: could your group be owed a VAT repayment?
If your business is VAT grouped in the UK but has an EU establishment, you could be owed millions in repayments of overpaid VAT.
November 27, 2025
Pensions salary sacrifice: changes from 2029 – watch our video
Major pension reforms around salary sacrifice, announced in the Autumn Budget 2025, will have...
November 26, 2025
Autumn Budget 2025 Analysis
The Autumn Budget 2025 introduces a range of tax increases and policy changes, with...
November 25, 2025
Wine, watches and wishful thinking: UK tax mitigation myths
The facts about tax strategies you may be considering – including leaving the UK, settling trusts, and stockpiling wine and watches.
November 17, 2025
Taxation Readers’ Forum: Inheritance tax and normal expenditure out of income
Writing for Taxation magazine’s Readers’ Forum, BKL private client tax specialist Terry Jordan answers...
November 17, 2025
The impact of FRS 102 lease accounting on valuations
The new lease accounting model under FRS 102 could profoundly impact the way businesses with high leasing costs are valued.
November 14, 2025
NHS trust’s car parking: a judgement on VAT scope
Is car parking provided by an NHS trust outside the scope of VAT? Northumbria Healthcare NHS Foundation Trust v HMRC (2025) addressed this.
November 14, 2025
The Moment – November 2025
At BKL, we know that life is built on moments: decisions, opportunities, changes that...
November 14, 2025
Business Property Relief: changes from 2026 – watch our video
Summarising changes in Business Property Relief (BPR) from April 2026, and the tax considerations for family business owners.