EIS and SEIS: the potential and the pitfalls
HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...
VAT and property transactions – advise with care!
The Court of Appeal (“COA”) has released an interesting decision in the case of...
VAT default surcharge – and there’s more!
In March 2019, we covered the case of Porter & Co and its unsuccessful...
Overseas VAT reclaim – time limits are not enforceable!
A recent decision from the Court of Justice of the European Union (“CJEU”) –...
Leaders must do more to tackle unconscious gender bias
Writing for Director magazine, BKL partner Myfanwy Neville discusses how hidden gender biases are...
CGT and non-resident partners
Partnerships are funny things, in many ways. None more so than for tax, and...
A Fortnight in Fintech: sandboxes, smartphones, hedge funds and high growth
Where finance meets technology, interesting things are guaranteed to happen. Various developments from the...
Readers’ forum: Sale of assets
Writing for Taxation magazine, BKL tax adviser Terry Jordan answers a reader’s query on...
Could you be at risk of losing your lifetime allowance protection?
The lifetime allowance (LTA) represents the limit on the amount of pension savings that can be...
Payments to personal service companies: operation of PAYE
If you either supply your services through a personal service company (“PSC”) or are...
Invalid invoice… reverse charge VAT… input VAT recoverable?
Earlier this month, in a decision handed down from the Court of Justice of...
QIPs – no laughing matter: CT payments and company size
For some years now, “large companies” have been required to pay their Corporation Tax...