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Where Taxpayers and Advisers Meet
Tax Articles Filter
Business Loan Write-Offs: Not All Bad News?
25/08/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Mark McLaughlin looks at tax relief claims for taxpayer loans to businesses which are later written off as irrecoverable. Introduction It is fairly common for ... 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

Loan Charge: Update on the Update
21/01/2020, by Lee Sharpe, Tax Articles - Business Tax

Lee Sharpe considers the latest update on the Loan Charge, announced 20 January 2020. HMRC has updated its guidance on the Loan Charge. The updated guidance may ... Continue Reading

Tax implications of unlawful dividends
17/12/2019, by Tax Insider, Tax Articles - Business Tax

It is often more tax-efficient for private, family companies to pay dividends to shareholders rather than a salary or bonus especially if the shareholder is a basic ... 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.