Peter Vaines of Squire Sanders LLP considers some interesting tax cases in his monthly tax bulletin. Loans to Participators The Tribunal recently had ... Continue Reading
Peter Arrowsmith, FCA, with his monthly update of all things National Insurance - and a warning that HMRC advice on the IR35 Calculation is incorrect! Tax ... Continue Reading
Mark McLaughlin looks at what constitutes a 'business' for Capital Gains Tax Incorporation Relief purposes. Introduction The incorporation of a business ... Continue Reading
In the current economic climate, offering a tax efficient option may make the difference between securing a potential investment and not. Sarah Brock, Corporation ... Continue Reading
Mark McLaughlin considers the circumstances in which undisclosed company profits can be taxed as loans to participators. Introduction It is not uncommon ... Continue Reading
The ongoing consultation on the General Anti-Abuse Rule should not be overlooked by the profession, warns C3Tax. Introduction Amongst the recent lurid ... Continue Reading
Patrick Stevens, president of the Chartered Institute of Taxation, considers the ramifications for the tax profession at large in light of recent high-profile ... Continue Reading
Mark McLaughlin looks at whether a recent tax case has introduced one or more additional 'badges of trade' when determining whether an activity constitutes a ... Continue Reading
TaxationWeb wants to know if ordinary HM Revenue & Customs employees feel that the Pacesetter Strategy is working. I was interested to read HMRC's 'Continuous ... Continue Reading
TaxationWeb's Mark McLaughlin worries that HMRC's taskforces may be taking an unduly heavy-handed approach to taxpayers, for the wrong reasons. HM Revenue ... Continue Reading
