TaxationWeb by Simon SweetmanSimon Sweetman, vice-chair of the tax policy unit of the Federation of Small Businesses gives a brief note on the taxation of ecommerce ... Continue Reading
Taxation by Mark McLaughlin ATII TEP & Michael Dawson MA FCA ATIIThis third case study on capital gains tax rollover relief outlines a planning opportunity involving ... Continue Reading
Taxation by Mark McLaughlin and Michael DawsonA planning point on the interaction between non-residence and capital gains tax roll over relief is outlined in this ... Continue Reading
Taxation by Mark McLaughlin and Michael DawsonMARK McLAUGHLIN ATII, ATT, TEP and MICHAEL DAWSON MA, FCA, ATII of Forbes Dawson explain how allocating gains between ... Continue Reading
Tolley's Practical Tax by Mark McLaughlin ATII TEPIs the government deliberately pushing businesses towards incorporating? Has there been a better time to convert ... Continue Reading
Taxation by Mark McLaughlin ATII TEPThe settlements anti-avoidance provisions have longer tentacles than is commonly recognised. This article explains how tax problems ... Continue Reading
Tax Journal by Mark McLaughlin ATII TEPWhat are the tax implications if a business receives compensation or damages for the cancellation, breach or variation of ... 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
