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Where Taxpayers and Advisers Meet
Tax Articles Filter
Points of Practice - September 2005
24/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

TaxationWeb by Burges Salmon LLPBurges Salmon LLP outline three points of practice regarding Inheritance tax, Industrial Buildings Allowance and exit charges on ... Continue Reading

Termination Troubles
24/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Tolley's Practical Tax by Mike EvansMike Evans, Director of Employment Taxes at PKF (UK) LLP, looks at the income tax and Class 1 NICs treatment of compensation ... Continue Reading

Goodwill and Incorporation
17/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Capital Tax Review by Matthew Hutton, MA, CTA (Fellow), AIIT, TEPMatthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, comments on the approach ... Continue Reading

Small Businesses - Proposed Changes
17/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Busy Practitioner by Mark McLaughlin CTA (Fellow) ATT TEPMark McLaughlin CTA (Fellow) ATT TEP outlines some proposed tax changes for small business, and warns of ... Continue Reading

Trust Management Expenses
10/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Capital Tax Review by Matthew Hutton, MA, CTA (Fellow), AIIT, TEPMatthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, comments on the amended ... Continue Reading

Update On Pre-Owned Assets Minefield
10/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Tolley's Practical Tax by Donald Drysdale CA CTA (Fellow)Donald Drysdale CA CTA (Fellow), Assistant Director of Tax at ICAS, outlines some recent developments concerning ... Continue Reading

A Problem Of Trust? Problem Solved!
10/09/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

TaxationWeb by Burges Salmon LLPBurges Salmon LLP point out a flaw in the tax system concerning tax on a company repurchase of its own shares from trustees, and ... Continue Reading

Points of Practice by Burges Salmon LLP
27/08/2005, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

TaxationWeb by Burges Salmon LLPThe VAT treatment of landlord inducements to tenants entering leases, VAT and virtual assignments, and a SDLT problem with sales ... Continue Reading