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Where Taxpayers and Advisers Meet
Tax Articles Filter
Trust Me! (Part 2)
01/09/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Taxation Practitioner by Mark McLaughlin ATII TEPAn introduction to UK trusts. What is a 'trust' and 'settlement', and what are the advantages and pitfalls? The ... Continue Reading

Trust Me! (Part 1)
01/08/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Taxation Practitioner by Mark McLaughlin ATII TEPAn introduction to UK trusts. What is a 'trust' and 'settlement', and what are the advantages and pitfalls? The ... Continue Reading

That Makes a Change!
04/01/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Taxation Practitioner by Mark McLaughlin ATII TEPA 'major change in the nature or conduct of the trade' can result in the application of certain anti-avoidance provisions. ... Continue Reading

The Badges of Trade
04/09/1998, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Taxation Practitioner by Mark McLaughlin ATII TEPWhat are the badges of trade, and how did they evolve? The decision as to whether a transaction gives rise to a ... Continue Reading

Tony Talks - 

ICPA Chairman Tony Margaritelli discusses issues around VAT and HMRC pursuing wrong cases in his latest in-practice blog