Taxation: Trust planning
Writing for Taxation magazine, BKL tax adviser Terry Jordan provides advice on the use of trusts both generally and to hold investment properties. Advice
The long game
BKL human resources partner Marjorie Bremner was interviewed by the ACCA’s Accounting and Business UK magazine about carrying the London 2012 Olympic flame. Marjorie Hurwitz
The demise of Hastings-Bass: correcting trustee errors
Readers may recall our The Battle of Hastings–Bass piece (March 2011) about the cases of Pitt v Holt and Futter v Futter. Futter concerned trustees whose actions
Non-Residents Get a Good Deal in the UK
Carol Lewis in the Times reports that non-UK residents get a great deal on British property and she says it’s no wonder that wealthy foreign
Divorce Rates Affecting Prices
‘The Times examines the correlation between couples divorcing in their 50s and 60s and the rise in house prices. Experts have suggested that older people
Housing Market Picking Up
‘According to figures from the ONS house prices rose 0.4% in March, from February, while they have climbed by 2.7% year-on-year. The average home is
Great Scott! Can this be right? Case I deductions
The recent First-tier Tribunal decision in Scott Atlantic Management makes for interesting reading, and seems to introduce a novel principle to tax law. The specific facts of
Proposed changes to the taxation of certain partnerships
The Budget Statement of March 2013 announced that the government would be reviewing aspects of partnership taxation with a view to countering tax and NIC
Lacking in style: late payment surcharge rules
Sometimes HMRC is its worst own enemy. For an organisation which is always going to have an uphill struggle when it comes to positive PR it
Bed and breakfasting loans to participators
Among the Finance Bill provisions on loans to participators is a measure aimed at countering the bed-and-breakfasting of loans to participators. It’s effective from 20
