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Where Taxpayers and Advisers Meet
Tax Articles Filter
Sale of Goodwill: Is it Income or Capital?
07/12/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Mark McLaughlin looks at a case on the tax treatment for a professional consultant who sold his business. Introduction It is common in many occupations and professions ... Continue Reading

Let’s NOT Get Married!
07/11/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Mark McLaughlin points out that staying single could save Inheritance Tax in certain circumstances. Introduction The UK’s tax system features various reliefs, ... Continue Reading

IHT: Valuations of Assets in a Falling Market
26/10/2020, 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

Beware: Penalties Could Go UP, Not Down!
19/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin warns that appeals against some penalties from HMRC could have unexpected and unwelcome outcomes. Introduction Penalties can be imposed by HM Revenue ... Continue Reading

IHT Exemption: No Waiting Required!
12/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Mark McLaughlin highlights an inheritance tax exemption for gifts, which may be useful to individuals wishing to make gifts without waiting for the normal seven-year ... Continue Reading

Information Notices: ‘Fishing’ Allowed?
06/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin highlights a case in which HM Revenue and Customs was not given its own way when requesting information to check a taxpayer’s tax position. Introduction Taxpayers, ... Continue Reading

Business Asset Disposal Relief: Nothing Personal
01/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Capital Gains Tax, CGT

Mark McLaughlin highlights a case which underlines the importance of forward planning for tax purposes and ensuring that decisions are properly documented. Introduction A ... Continue Reading

Property Tax Deductions: Don’t Miss Out!
22/09/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Property Taxation

Mark McLaughlin warns that transactions should be structured correctly to avoid the risk of adverse tax consequences. Introduction Capital gains tax (CGT) relief ... Continue Reading

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ICPA Chairman Tony Margaritelli discusses 3 topics centred around October, including: 1. HMRC Furlough Fraud & Fighting For Your Clients, 2. Think About Yourself, 3. Are You a HMRC Customer.