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Where Taxpayers and Advisers Meet
Tax Articles Filter
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

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

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