Mark McLaughlin CTA (Fellow) ATT TEP considers how the new disincorporation tax relief may work. What is Disincorporation? 'Disincorporation' is broadly ... Continue Reading
Money Well Spent? Mark McLaughlin asks if HMRC should spend so much of taxpayers' precious resources on working out "The Tax Gap". HMRC published the ... Continue Reading
Peter Vaines of Squire Sanders LLP comments on a couple of recent cases, both won by the taxpayer. Delivery by Post The Tribunal case of Browns CTP ... Continue Reading
How a couple can make more tax-efficient use of the allowances and exemptions available to them, by Tony Granger for Tax Insider. General Rule The following ... Continue Reading
Mark McLaughlin looks at when HMRC can treat unidentified receipts as additional taxable income. Introduction Enquiries by HM Revenue & Customs (HMRC) ... Continue Reading
It may be possible to utilise low-value milk quota to shelter other capital gains, suggests Julie Butler. Introduction It may be considered that the ... Continue Reading
Planning for business succession is important but the wrong policy can be very expensive, warns Tony Granger for Tax Insider. Introduction The importance ... Continue Reading
HMRC: Open and Honest? Take our Poll TaxationWeb's Mark McLaughlin thinks HMRC will irreparably damage its reputation if it has in fact forbidden its staff ... Continue Reading
HM Revenue & Customs' Alternative Dispute Resolution Service for SMEs and Individuals deals with some very modest amounts, notes TaxationWeb. Firstly, a ... Continue Reading
LITRG is supporting the proposal that HMRC should have a statutory power to withdraw a notice to file a self-assessment return. Background Normally, ... Continue Reading
