Writing for Tax Journal, BKL tax consultant David Whiscombe analyses Shinelock v HMRC: a case on loan relationships and tax relief with some intriguing procedural issues.

Geraint Jones, private client tax partner at BKL, is a co-author of Tolley's Property Taxation 2021-22, published in October 2021 by LexisNexis.

Jason Appel, our Head of Accounts, chatted with Paul Shrimpling for the accountancy podcast Humanise The Numbers.

2021 continued to be ‘interesting times' for SMEs: for many, no doubt, it was rather more ‘interesting' than they might have wished for. And tax made its contribution to that.

BKL's fintech partner Jon Wedge has contributed to a Bloomberg News article on alleged financial wrongdoing among the 200+ electronic money institutions (EMIs) licensed in the UK.

As members of AGN International's network of accountants and business advisers, we're pleased to share this edition of Global Business Voice focusing on the effect of the COVID-19 pandemic on the mergers and acquisitions market.

The Ingenious film partnerships have succeeded in their appeal before the Court of Appeal in [2021] EWCA Civ 1180.

HMRC have recently published a consultation document on ‘basis period reform'. To be clear, that is not consultation on whether to do it or when to do it: just on how to do it.

Mpala Mufwankolo ran a pub in Tottenham, renting the property from a landlord who had opted to tax it. HMRC declined to allow the recovery of the relevant input tax and, in [2021] UKFTT 388 (TC), the First-tier Tribunal agreed with HMRC. Why so?

Occasionally a case outside the field of tax catches our eye, especially if there is some tax angle to it. One such is the recent Court of Appeal decision in Gregor Fisken Ltd v Bernard Carl [2021] EWCA Civ 792.

Once the time limit for enquiring into a return has expired (generally a year after the relevant filing date) HMRC are able to make an assessment so as to collect an alleged underpayment of tax...

You don't charge VAT on residential lettings, right? So that's one thing residential landlords can cross off their worry list, isn't it?

R&D tax credits provide valuable support to businesses undertaking cutting edge projects. The main regime for small and medium sized enterprises (SMEs) provides a super-deduction...

At some point in the life of a business – generally before it has even started trading – its owner will have been asked for a business plan.

As part of our dedication to being a business that grows through its inclusion and diversity, we're pleased to have completed a new submission for the Inclusive Employers Standard.

Three members of BKL's private client team have been included in the latest edition of the Spear's Accountants & Tax Advisers Index:

Tax law encourages donations to charity. Where the qualifying conditions (which are not very onerous) are fulfilled and the relevant paperwork signed, not only is your monetary donation topped up by 25%...

The Prime Minister has announced the Government's Plan for Health and Social Care. To fund investment in the NHS, there will be a new Health and Social Care Levy.

The First-tier Tribunal case of Metropolitan International Schools Ltd [2021] UKFTT 438 (TC) was to do with the issue by HMRC of statutory notices seeking information to facilitate an enquiry into the company's affairs.

At best, a tax avoidance scheme works. At second best, it doesn't work, but you end up no worse off for having tried. At worst, you end up far worse off than if you had never got involved.