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Where Taxpayers and Advisers Meet
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IHT: Valuation of Assets in a Falling Market
10/06/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Mark McLaughlin, co-author of ‘Ray & McLaughlin’s Practical IHT Planning’ (Bloomsbury Professional) highlights some key considerations when ... Continue Reading

Plucked Out of Thin Air
04/06/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - HMRC Administration, Practice & Methods

Mark McLaughlin asks whether some discovery assessments are really made using HMRC’s best judgment.    Introduction HMRC’s discovery powers ... Continue Reading

Property Let - Trading or Investment?
28/04/2020, by Tax Insider, Tax Articles - Property Taxation

This article was written by Jennifer Adams for Tax Insider. The question as to whether the letting of property is a trade or an investment has particular relevance ... Continue Reading

Taxation of Jointly Owned Property 2020
17/02/2020, by Tax Insider, Tax Articles - Property Taxation

There are two ways by which more than one person can own a property, either as: "Joint tenants" - whereby each is deemed to own an equal share (e.g. three "joint ... Continue Reading