Mark McLaughlin, co-author of ‘Incorporating and Disincorporating a Business’ (Bloomsbury Professional) looks at some important considerations for company ... Continue Reading
Mark McLaughlin, co-author of ‘Ray & McLaughlin’s Practical IHT Planning’ (Bloomsbury Professional) highlights some key considerations when ... Continue Reading
Mark McLaughlin asks whether some discovery assessments are really made using HMRC’s best judgment. Introduction HMRC’s discovery powers ... Continue Reading
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
Written by Jennifer Adams for Tax Insider. One of the most valuable of all tax reliefs is the Principal Private Residence relief (PPR) which exempts any gain ... Continue Reading
TaxationWeb’s Lee Sharpe picks over the tax implications of the 2020 Budget. Introduction (NB Rates / Grant Figures Updated 18 March) Credit where credit’s ... Continue Reading
Peter Vaines with his monthly roundup of tax cases - including a possible non-tax wheeze for next time you come to sell your house... Personal Service Companies I ... Continue Reading
For years, tax advisers have been questioning the point of so-called “Internal Reviews” when there is a disagreement between the taxpayer and HMRC, since ... Continue Reading
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
The findings of the CIOT’s and ATT’s recent joint survey on the significant cost and ineffectiveness of HMRC’s totemic Making Tax Digital regime ... Continue Reading
