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Where Taxpayers and Advisers Meet
Tax Articles Filter
It’s the Quality NOT the Quantity!
11/08/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Capital Gains Tax, CGT

Mark McLaughlin highlights an important factor in the availability of Capital Gains Tax Principal Private Residence Relief on the disposal of a dwelling. Introduction A ... Continue Reading

No Suspicion Needed!
07/08/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin points out that HMRC’s power to request information or documents may be wider than some taxpayers appreciate. Introduction Where a taxpayer ... Continue Reading

Sale of Goodwill: Income or Capital?
29/07/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Mark McLaughlin highlights a case on the tax treatment of goodwill for a professional consultant who sold his business. Introduction It is common in many occupations ... Continue Reading

Selling Your Company? How Dare You!
17/07/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Capital Gains Tax, CGT

Mark McLaughlin warns about HMRC’s response to tax ‘schemes’ that could affect company sales. Introduction A targeted anti-avoidance rule (TAAR) ... Continue Reading

Gifting shares – Don’t Make a ‘Reservation’!
30/06/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

 Mark McLaughlin highlights a potential Inheritance Tax trap when owner-managed company shares are gifted between family members. Introduction It is common ... Continue Reading

Disincorporation and Downsizing (Part 2)
24/06/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Company Taxation

Mark McLaughlin, co-author of ‘Incorporating and Disincorporating a Business’ looks at some important considerations for company owners when disincorporating ... Continue Reading

Disincorporation and Downsizing (Part 1)
18/06/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Company Taxation

Mark McLaughlin, co-author of ‘Incorporating and Disincorporating a Business’ (Bloomsbury Professional) looks at some important considerations for company ... Continue Reading

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

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Tony Margaritelli gives us an update following the recent government announcement about easing lockdown.