The withdrawal of the married couple’s allowance from 2000/01, together with the uniform personal allowance for all individuals irrespective of marital status, has meant that married and cohabiting...
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Mark McLaughlin
Recent Posts
Unlawful dividends: What are the consequences?
A relatively common occurrence in family or owner-managed companies is the inadvertent payment of unlawful dividends. If a company’s dividend exceeds its distributable reserves, this will be an...
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Incorporation relief: Proceed with caution!
The transfer of chargeable assets from an unincorporated business to a company is a disposal for CGT purposes.
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Budget tax changes: The good, bad, the indifferent!
The new Chancellor of the Exchequer, Rishi Sunak, delivered his first Budget speech on 11 March 2020. The Budget was understandably overshadowed by news coverage of the COVID-19 pandemic. It also...
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Property Tax Conference 2019 Report
Mark McLaughlin reports from our recent Property Tax Conference. Date: 27 November 2019 Location: Birmingham Speakers reported: Pete Miller, The Miller Partnership Peter Rayney
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Taxation of Owner-Managed Businesses Conference 2019 Report
Mark McLaughlin reports from our recent Taxation of Owner Managed Businesses Conference. Date: 24 September 2019 Location: Leeds Speakers reported: Pete Miller, The Miller...
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Inheritance tax: All change?
There is a feeling amongst many practitioners and taxpayers that IHT is too complicated to properly understand and administer.
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Buy-to-let owners: an anti-avoidance trap?
Most individual buy-to-let UK residential property owners will probably assume that the straightforward purchase and subsequent sale of buy-to-let residential property is a capital transaction, such...
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The Finance Bill: here we go again!
Mark McLaughlin highlights some important provisions in the latest Finance Bill and notes some other measures still to come.
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The Busy Practitioner: Pay up …sooner!
The government has made no secret of its approach that ‘sooner is better’ when it comes to tax receipts into the Exchequer. In particular, legislation is to be introduced (in Finance Act 2019)...
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