Publications

Managed service companies: involuntary involvement

BKL tax specialist David Whiscombe examines the recent decision in Christianuyi Ltd and others v...

Schemes with snares: the quirks of EIS and SEIS

If you’re thinking about making an investment, you may have come across the terms...

The stuff of ledgers: cryptocurrency and blockchain

Behind the growth of cryptocurrencies like Bitcoin is an equally radical technological advance: distributed...

Auto enrolment: changes to minimum contributions April 2018

More than 8.5 million people have been automatically enrolled in a workplace pension since...

Going the distance: VAT on selling overseas

Much has been written about the VAT that is lost to HMRC by non-UK...

GDPR is coming – are you ready?

We’re about to see data protection rules undergo one of their biggest changes in...

What’s the chance of reforming VAT post-Brexit?

There’s a reason why political parties stay in power only for one, two or...

Avoiding the Residential Property Trap

The Town and Country Planning Act 1990 contains much that is of interest to...

Cryptocurrency: the good, the bad and the ugly

Given the dramatic rise in the value of cryptocurrencies, it is no surprise there...

Reading between the borders: VAT, customs and Brexit

The Taxation (Cross-Border Trade) Bill 2017-19 has had its second reading in the House...

Readers’ forum: Family home

Does property gifted by a married couple to a daughter fall within the scope of...

Seasonal ill-will: IHT on donations

The press has become exercised over Christmas about HMRC’s alleged pursuit of donors to...