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
Julie Butler looks at the potential tax benefits of introducing a company to a business partnership, for Tax Insider. The "Problem" with Partnerships When ... Continue Reading
Peter Arrowsmith, FCA, has an update on recent NIC matters, and points out that - for now at least - the "holiday stamp" is still available for some. EC ... Continue Reading
The French Wealth Tax has a wider scope and longer reach than some people realise, warns Anthony Newgrosh of BKL Tax Introduction Significant changes ... Continue Reading
Peter Vaines of Squire Sanders comments on a recent "discovery assessment" case and HM Revenue & Customs' powers to request information. Introduction I ... Continue Reading
