Tedesco: computing capital gain on disposal of shares
You’re selling shares in a company. The company owes some debt – it might be owed to you or to a third party including a
Webinar: Landlords and Making Tax Digital
As covered in our June 2022 article, the Government’s Making Tax Digital initiative is set to begin its next phase in 2024: MTD for Income
Buy-to-study: housing your student offspring
Updated 30 August 2023 It’s not long now before the next cohort of young people will be leaving home to attend university. A tuition fee
CGT changes: good news for separating spouses
HMRC have recently published a number of items of draft legislation for inclusion in the next Finance Bill. Among them are some helpful relaxations of
BlueCrest: first case on LLP ‘salaried member’ rules
BlueCrest Capital Management is a very large international hedge fund. In 2020, it succeeded before the First-tier Tribunal (‘FTT’) in a case concerning the tax
Kavanagh and Entrepreneurs’ Relief: size matters…
…and so too does attention to detail. That’s why the best tax advisers blend commercial awareness with a respect for precision that can seem to
Taxation Readers’ Forum: Money transfers to children
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a reader’s query about whether money transfers to children are gifts or
Long shadows: short-changed?
Tax scams can cast a long shadow. There is sometimes a risk that the shadow may fall where it shouldn’t. A decade ago, a couple
Turning information overload into useful data
The volume of data generated by people and businesses has long passed the point of our comprehension. In numbers: The World Economic Forum estimated in
Denning: valuation of trade related properties
The name of Denning is not unfamiliar to the Court of Appeal. This time, however, the Denning concerned was Dr Zyrieda Denning, who appeared as