June 25, 2021
Walewski: clarity on mixed partnerships
The Upper Tribunal (‘UT’) have upheld in Walewski v HMRC [2021] UKUT 0133 (TCC)...
June 24, 2021
Tasting and wasting: whisky casks and tax
When Kenneth Clarke was Chancellor of the Exchequer, he exercised his right to drink...
June 21, 2021
Substitution explained: Northern Light Solutions Ltd
No: not the sort of substitutions made in the course of the Euro 2020...
June 10, 2021
Financial Focus: Summer 2021
In the Summer 2021 issue of Financial Focus, our wealth management team looks at: Dividends...
June 9, 2021
Gone for a Burton: deferred revenue expenditure
Although the numbers are large in the recent First-tier Tribunal case of West Burton...
June 7, 2021
Cryptocurrency gains, property purchases and investment structures
If you’ve made large gains through investing in cryptocurrency, you may be planning to...
June 4, 2021
Deferred VAT payments: deadlines in June 2021
At the start of the lockdown last year, VAT payments due between 20 March...
May 20, 2021
Report: The Future of EMIs
May 20, 2021
Financial planning and your business
Owning your own business can be an intimidating experience. There are many things to...
May 18, 2021
Taxation Readers’ Forum: Property and IHT liability
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
May 17, 2021
IR35 and The Big Match: Lineker v HMRC
Everyone knows about the IR35 rules. Broadly, they apply if you provide your personal...
May 17, 2021
VAT on land and property: HMRC consultation
When the then-Chancellor Anthony Barber introduced VAT in the UK on April Fool’s Day...