Towers and petards: SDLT and avoidance
A petard is a small explosive device of Elizabethan times which is inclined to hoise you (meaning lift you into the air) if mishandled, rendering
Taxation Readers’ Forum: Bailout payments to family member
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about tax on bailout payments from parents to their
Did my company’s annual meal flout the £150 staff entertainment exemption?
Writing for Contractor UK, BKL tax consultant David Whiscombe answers a contractor’s question about the HMRC rules concerning the £150 staff entertainment exemption. Contractor’s question
Webinar: Practice management with Karbon
BKL Advance cloud accounting business specialist Tom Li was a panellist at the webinar ‘How to successfully implement a new practice management system with Karbon’
Just and reasonable apportionment: Marcus & Marcus Ltd
The requirement to apportion an amount on a ‘just and reasonable’ basis recurs throughout the tax code. Past decisions of the courts have afforded little
Hexagon: the interplay between damages and loan relationships
Hexagon Properties [2022] UKFTT 00137 (TC) is another of those cases where the question to be answered is simple, and at first blush one would
Tax Dispatch: May 2022
Tax Dispatch: our tax roundup Welcome to Tax Dispatch from BKL’s tax experts. This is our second edition; if you missed our first, you can
Company exits and capital treatment
In a previous article we explored share buybacks: how a shareholder could exit from a UK company via a company repurchase of shares. If the
Zipvit and VAT
Can you recover as input tax VAT which you haven’t paid and which HMRC haven’t received? That the case of Zipvit [2022] UKSC 12 reached
Taxation Readers’ Forum: IHT and the ten year anniversary charge
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about inheritance tax (IHT) and the ten year anniversary
