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Statutory Residence Test Flowchart

Since April 2013, HMRC has used the Statutory Residence Test (SRT) to help establish the tax residence status of people…

Geraint Jones February 2019

The indemnity minefield

David Whiscombe shares cautionary tales about the complexities of indemnities. To make a deal happen, one party may agree to…

Doug Sinclair February 2019

Partnership expenses

David Whiscombe reveals an unsatisfactory change of HMRC practice. Partners (and members of LLPs) need to be aware of an…

Anthony Newgrosh February 2019

VAT: domestic reverse charge in the construction industry

2019 promises to be a year full of challenges for VAT compliance.  1 April 2019 sees the introduction of the…

Raphael Suissa February 2019

HMRC gives tax boost to vineyard owners

BKL’s Richard Crane has commented in The Times on HMRC’s extension of its definition of ‘food for human and animal…

Richard Crane February 2019

BKL supports ambitious tech firm Lumeon in securing $28m funding for US growth

Global healthtech business Lumeon has raised funds to expand its commercial operations, with advice from BKL. Lumeon is the leader…

Dominic Anthony February 2019

IHT and Agriculture

David Whiscombe delves into farming. As many readers will know, a special relief from Inheritance Tax (“IHT”) is afforded to…

Elfed Evans-Jones February 2019

Enquiry notices: tax returns, timing, postage and proof

David Whiscombe recommends checking the date. HMRC have an unfettered right to enquire into any tax return for any year….

Doug Sinclair February 2019

Employment status and tax: what has Hermes delivered?

David Whiscombe wonders if Hermes has crossed the line. It is reported that the parcel delivery firm Hermes has struck…

Doug Sinclair February 2019

Readers’ forum: A trust event

Who is subject to tax on an investment bond held in trust? BKL tax adviser Terry Jordan explores this question…

Terry Jordan January 2019