January 2018

GDPR is coming – are you ready?

We’re about to see data protection rules undergo one of their biggest changes in two decades. On 25 May 2018, the new European General Data

Readers’ forum: Discretionary trust

Writing for Taxation magazine’s readers’ forum, BKL tax adviser Terry Jordan responds to a query on mixing an estate distribution with savings to fund a

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

There’s a reason why political parties stay in power only for one, two or at most three terms. It’s not, as is commonly supposed, because

Readers’ forum: Reluctant return

Writing for Taxation magazine’s readers’ forum, BKL tax adviser Terry Jordan responds to a reader’s query on the inheritance tax liability of a UK citizen

Avoiding the Residential Property Trap

The Town and Country Planning Act 1990 contains much that is of interest to developers. Among its provisions is s91, which provides that as a

Employment Law Bulletin: January 2018

Worker status and rights are rarely out of the press at the moment. The recent EU holiday pay case of King v Sash Window Workshop

Cryptocurrency: the good, the bad and the ugly

Given the dramatic rise in the value of cryptocurrencies, it is no surprise there has been a spate of new cryptocurrency fund launches, or funds

Reading between the borders: VAT, customs and Brexit

The Taxation (Cross-Border Trade) Bill 2017-19 has had its second reading in the House of Commons this week. VAT and excise take a prominent role:

De Silva fails to strike gold: spot the difference in carry-back claims

The way in which “carry-back” claims are treated for Income Tax purposes is surprisingly complicated. The Supreme Court considered it in Cotter [2013] UKSC 69: it’s now