Taxation Practitioner by Mark McLaughlin ATII TEPTaper relief is a relatively new capital gains tax relief, replacing indexation allowance for individuals, trustees ... Continue Reading
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
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
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
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
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
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
This article is an extract from our specialist tax report IR35: Tax Tips for Contractors. The IR35 rules are anti-avoidance rules, which were introduced ... Continue Reading
Our limited time offer for accountants and tax professionals is now live! Written for sole practitioners and small accounting practices, start off September with ... Continue Reading
