When is a gift not a gift? Transfers on relationship breakdown
The making of a gift is a disposal for the purposes of Capital Gains Tax (‘CGT’). The basic rule is that tax is payable as
End of Uber’s road trip: drivers are workers
On 19 February the Supreme Court published its decision in the Uber case, thus concluding an argument that started before the Employment Tribunal in 2016.
Cash and the recovery: Futureproof your business
The beginning of the end, it seems, is in sight. In the months ahead – if all goes to plan – we will gradually emerge
BKL and LTSB: achieving together
For National Apprenticeship Week 2021, we’re reflecting on our nine-year relationship with Leadership Through Sport & Business (LTSB). Here’s why this relationship means so much
To incorporate or not to incorporate: residential property portfolios
On 1 April the Stamp Duty Land Tax (SDLT) zero rate band for residential property, currently £500,000, reverts to £125,000 (unless Mr Sunak has second
IHT: The Loan Dis-arranger
In calculating the value of an estate for the purposes of Inheritance Tax (‘IHT’), the general rule is that liabilities may be deducted, though anti-avoidance
Taxation Readers’ Forum: Trust gains
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about disposal of assets on the death of a
BKL in Spear’s 500 2021
Three members of BKL’s private client team have been included in the latest edition of the Spear’s 500 advisers’ directory: Geraint Jones, Head of Private
Webinar: Selling Your Business in 2021
Despite the continuing challenges of living and working in a pandemic, many business owners are looking to the future. This may include exploring opportunities to
Cars: beware of benefits
The recent First-tier Tribunal case of Tim Norton Motor Services Ltd [2020] UKFTT 503 (TC) underlines how difficult it is for the director of a
