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Publications


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…

Employment Law Bulletin: January 2018 January 2018

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: the good, the bad and the ugly January 2018

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…

Reading between the borders: VAT, customs and Brexit January 2018

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…

De Silva fails to strike gold: spot the difference in carry-back claims January 2018

Readers’ forum: Family home

Does property gifted by a married couple to a daughter fall within the scope of the pre-owned assets charge? BKL tax adviser…

Readers’ forum: Family home January 2018

Seasonal ill-will: IHT on donations

The press has become exercised over Christmas about HMRC’s alleged pursuit of donors to the “Leave” campaign for Inheritance Tax…

Seasonal ill-will: IHT on donations January 2018

No more Mr Nice Guy: HMRC get tough on offshore accounts

Once upon a time, HMRC’s effective powers to find out about undisclosed offshore accounts were in many cases pretty limited. …

No more Mr Nice Guy: HMRC get tough on offshore accounts December 2017

Inheritance Tax and UK residential property: new rules for non-doms

The government has decided that from 6 April 2017, all UK residential property should come within the scope of UK…

Inheritance Tax and UK residential property: new rules for non-doms December 2017

English segregation: use of losses

Occasionally one’s response to an assertion is “that can’t possibly be right”: but without quite being able to identify the…

English segregation: use of losses December 2017

Autumn Budget 2017: capital gains and consultation

The Autumn 2017 Budget speech may have caused you to ponder whether Westminster had turned into Wonderland. The Chancellor promised…

Autumn Budget 2017: capital gains and consultation December 2017