This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet
Tax Articles Filter
Let's Get Closer
01/02/2000, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Tolley's Practical Tax by Mark McLaughlin ATII TEPThe family company or group of companies is a commonly used business vehicle. But why can such close relationships ... Continue Reading

CGT Taper Relief
01/11/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Taxation Practitioner by Mark McLaughlin ATII TEPTaper relief is a relatively new capital gains tax relief, replacing indexation allowance for individuals, trustees ... Continue Reading

CGT and UK Trusts (Part 2)
01/11/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Taxation Practitioner by Mark McLaughlin ATII TEPContinuing the series of articles on the tax implications of UK trusts. The capital gains tax treatment of such ... Continue Reading

CGT and UK Trusts (Part 1)
01/10/1999, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Taxation Practitioner by Mark McLaughlin ATII TEPContinuing the series of articles on the tax implications of UK trusts. The capital gains tax treatment of such ... Continue Reading

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