Clear
Chargeable benefit: tax advantages of electric and low emission vehicles
To encourage the use of electric cars and other ultra-low emission vehicles, the UK Government offers a range of incentives….
BKL team up with growing advisory and cloud accounting firm Green & Purple
BKL are delighted to announce the acquisition of Green & Purple, a growing and innovative firm specialising in chief financial…
The Higgins hotel hassle, Chapter 3: CGT and off-plan purchases
David Whiscombe comments on the limits of Main Residence exemption. Broadly, you get full exemption from tax for a capital…
Received wisdom: Receipts basis for employment income
Writing for Taxation magazine, BKL consultant David Whiscombe examines tax on employment income for UK residents and non-UK resident taxpayers. Key…
A Fortnight in Fintech: Libra, Hong Kong, FCA and OneCoin
Where finance meets technology, interesting things continue to happen. As ever, cryptocurrency is a dominant theme – for America, Asia…
Dwelling on capital allowances: claiming on residential property
Hora Tevfik v HMRC was a recent case about capital allowances for Houses in Multiple Occupation (HMOs) and a timely…
Intermediaries legislation (IR35): Christa Ackroyd Media Ltd v HMRC
Writing for Lexis®PSL, BKL consultant David Whiscombe examines the concept of control under the hypothetical contract posited by ITEPA 2003, s 49…
Why do HMRC require self-assessment returns?
You might have thought that the question of why HMRC require people to file self-assessment tax returns is a rather…
Beware boutiques bearing gifts: property, stamp duty and treading with care
If you’ve made a property purchase, you may then have been contacted by a specialist (or ‘boutique’) tax firm, claiming…
Proposed FCA regulations affecting crypto firms from January 2020
An update from our financial services team in conjunction with The MPAC Group. The Financial Conduct Authority (FCA), in its…
