Rawlings: Swiss property and CGT confusion
Rawlings [2022] UKFTT 00032 (TC) is a case involving computation of a capital gain on an overseas property. Specifically, in 2016 Mr and Mrs Rawlings
Beyond our wildest imagination: Wildin v HMRC
When we report on a decision of the Tribunal or the Court it is usually because it clarifies the law or highlights a risk or
World of workers: what to think about when hiring overseas talent
Has your business been feeling the ‘talent crunch’? Competition for the best people is intense; owner-managed businesses across the UK are competing with large organisations
Tax Dispatch: February 2022
Introducing Tax Dispatch: our new tax roundup Welcome to Tax Dispatch from BKL’s tax experts. In each edition, we’ll be covering a different specialist area
Forfeited deposits: simpler than you thought?
The First-tier Tribunal (‘FTT’) has handed down its decision in Drake [2022] UKFTT 25 (TC). The facts are simple. Mr Drake contracted to buy a
Buy back better: understanding share buybacks and tax
There are several reasons why a shareholder may want to exit a business, including retirement, dispute, or a requirement to settle an inheritance tax (IHT)
Contracts for differences: Tribunal rules against Britannia
[2022] UKFTT 00026 (TC) was a lead case in which the First-tier Tribunal (‘FTT’) considered tax planning put into place by Britannia Hotels Ltd and
How to grow your business: start with the basics
Invariably, any discussion about ways to grow your business will talk about the major routes to growth – the big, strategic decisions such as expanding
Crypto, collateral-backed lending and the unexpected capital gain
On 2 February 2022, HMRC released a much anticipated and needed update to its Cryptoassets Manual, expanding its coverage of Decentralised Finance (“DeFi”). It included
Crypto, CGT and questions of chargeable gain
On 2 February 2022, HMRC released a much anticipated and needed update to its Cryptoassets Manual, expanding its coverage of Decentralised Finance (“DeFi”). In the