Publications

Moving thoughts: employee secondment and tax

David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...

A Fortnight in Fintech: Facebook, FCA, handbags and subway rides

Where finance meets technology, interesting things are guaranteed to happen. We’ve been keeping an...

Granular detail: tax relief and grain stores

HMRC’s restrictive definition of “storage silo” has been successfully challenged.  It may result in...

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...