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Where Taxpayers and Advisers Meet
Tax Articles Filter
HMRC Enquiries into Cash Businesses
17/06/2013, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Mark McLaughlin CTA (Fellow) ATT TEP points out that HMRC business economics exercises on cash based businesses need to be looked at carefully. Introduction Owners ... Continue Reading

When is a Business Not a Business..?
03/06/2013, by Peter Vaines, Tax Articles - Business Tax

Peter Vaines of Squire Sanders highlights some recent and apparently contradictory judgments from the Tribunals in his May Tax Update. Good News for Capital ... Continue Reading

Valuing Land
03/06/2013, by Tax Insider, Tax Articles - Property Taxation

A CGT charge may arise on the disposal of land. In order to calculate the capital gain or loss arising, a valuation is required where:   •the land was ... Continue Reading