In the second of a series of articles, Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice', looks at inter-spouse transfers of a married ... Continue Reading
Mark McLaughlin asks about the benefit to taxpayers of coming clean to HMRC before a tax campaign starts. I hope that you read last week's Editorial by ... Continue Reading
Julie Butler highlights a recent tax case with potential Capital Gains Tax implications for landowners. Introduction A recent case Deborah Evelyn (TC997) ... Continue Reading
LITRG looks at tax, tax credits and related issues to think about in September. Introduction In this month’s reminder article, LITRG looks at ... Continue Reading
Mike Wells, HMRC’s director of Risk and Intelligence, discusses how HMRC campaigns aim to help customers pay what they owe and reduce the tax gap. We ... Continue Reading
Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice', looks at the UK tax implications for an individual's only or main residence. Background For ... Continue Reading
Mark McLaughlin highlights the intangible fixed assets rules for companies, following business incorporations. Introduction - Corporate Intangibles An ... Continue Reading
Julie Butler considers the importance of business commerciality for loss relief purposes, and highlights a recent tax case. Is a Business Being Conducted ... Continue Reading
Malcolm Finney outlines how trustees can access Capital Gains Tax relief for disposals of an only or main residence, for Tax Insider. Introduction Principal ... Continue Reading
Mark McLaughlin looks at trading activities and their implications. Introduction The 2012 London Olympics will provide an excellent opportunity for ... Continue Reading
