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Every angle...



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…

Marjorie Hurwitz Bremner 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…

Jon Wedge 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…

Tim Williamson 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…

David Whiscombe January 2018


BKL partners Myfanwy Neville and Jason Appel from our property team will be at MIPIM 2018 in March. Taking place…

Myfanwy Neville, Jason Appel 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…

Terry Jordan 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…

David Whiscombe 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. …

Doug Sinclair 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…

Terry Jordan, Andrew Levene 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…

David Whiscombe December 2017