November 23, 2023
Election countdown: Autumn Statement 2023 tax analysis
With a general election due in the next year or so, the 2023 Autumn...
November 22, 2023
Autumn Statement 2023: key tax announcements
In today’s Autumn Statement, Chancellor Jeremy Hunt sought to ‘take the long-term decisions necessary...
November 16, 2023
Report: Purpose-built student accommodation (PBSA)
November 13, 2023
Taxation Readers’ Forum: Issues replacing trustees
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
November 1, 2023
Firms within firms
Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...
October 10, 2023
World Mental Health Day 2023
Our message for World Mental Health Day The irony of World Mental Health Day...
October 4, 2023
Tax Dispatch: October 2023
Welcome to Tax Dispatch: the latest roundup from BKL’s tax experts. In each issue...
October 3, 2023
Lost deposits: Going… going… gone!
We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...
September 27, 2023
Hotel La Tour: input tax recovery on an exempt supply
A trader whose sales are all standard- or zero-rated for VAT purposes can expect...
September 26, 2023
Return of the associated company: corporation tax rules
You may not have heard of Toby Guzzle, but he was the first recorded...
September 22, 2023
Statutory Residence Test: Exceptional and Prevent mean what they say
In our recent posting on tax residence, we commended the bright-line test of the...
September 21, 2023
The Labour Party and taxation: what can we expect?
The next UK general election can be no later than 28 January 2025 and...