We suspect that drivers of electric cars may have been unable to resist a certain feeling of smugness over the past few weeks, though the interests of personal safety have probably militated...

Writing for Taxation magazine's Readers' Forum, BKL tax consultant Terry Jordan responds to a reader's query about inheritance tax (IHT) on the transfer of a family home.

‘I have been reviewing capital taxes for a family business. The 80-year-old parents are in partnership with their 50-year-old son. Their daughter, who is of a similar age, is not involved in the partnership.

Using your private company to make charitable donations can be sensible and tax-efficient: donations are simply deducted in arriving at taxable profit, circumventing the administrative...

‘Our client, after a divorce in 2005, received a 60% share of the family house and a similar share in 60 acres of land which is contracted out.

A considerable weight will be removed from the minds of investors in the various Eclipse Film Partnerships with HMRC's announcement on 6 September of a settlement opportunity.

‘I have a question on the tax implications of a gift of money towards the purchase of a home. If this money is coming from a joint bank account of parents to an adult child I presume that...

Poor old Hugh Dalton must be turning in his grave.

The recent First-tier Tribunal (‘FTT') case of Shinelock [2021] UKFTT 320 (TC) ranged over a large number of issues, some of which we may cover in later briefings.

For tax purposes, partnerships have generally been treated as transparent, with their taxable profits instead assessed in the hands of their partners.

Estoppel is the legal principle which says, very broadly, that if you and I have dealings on the basis of a shared but mistaken belief that a particular fact is true...

If a tax avoidance scheme which you have implemented fails to achieve its objective, you will, in the normal way of things, have to pay the tax, together with interest on late payment.

We commented last year on the dispute between Professional Game Match Officials Ltd and HMRC as to whether National Group referees – who officiate primarily in Leagues 1 and 2 of the Football League – are or are not employees.

If you're lucky, the failure of that tax avoidance scheme that seemed like a good idea when the sharp-suited silver-tongued salesman sold it to you many years ago has no worse consequence...

The case of Jayanth Kunjur is on the old problem of tax relief for employees working away from home. The law is tough but clear. But the case has some notable features.

Writing for Taxation magazine's Readers' Forum, BKL tax consultant Terry Jordan responds to a reader's query about inheritance tax due on an excluded property trust.

Writing for Taxation magazine's Readers' Forum, BKL tax consultant Terry Jordan responds to a reader's query about reporting requirements for a bare trust.

At certain times of year, a sentence that mentions John Lewis tends to be about its status as a Christmas advertiser.

A company is in some circumstances required to deduct and account for income tax at the basic rate on making a payment of interest.

Writing for Taxation magazine's Readers' Forum, BKL tax consultant Terry Jordan responds to a reader's query about taxation of a beneficiary of a will trust.