- Wednesday, February 8, 2012 - 06:07
Articles by MARK MCLAUGHLIN
Agreeing to disagree
MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution
1 Feb 2012
You're trading!
MARK MCLAUGHLIN looks at trading activities and their implications
29 Jun 2011
Poor replacement
MARK MCLAUGHLIN looks at the legislation to supersede ESC C16 and asks why the concession's scope is being restricted
16 Mar 2011
No ESCape
MARK MCLAUGHLIN asks whether HMRC’s misgivings about giving legislative effect to extra statutory concession C16 are justified
28 Sep 2010
Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
3 Aug 2010
Plain vanilla
MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators
11 May 2010
New and improved?
MARK MCLAUGHLIN looks at the proposed amendment of the anti-avoidance rules on transactions in securities
20 Oct 2009
Turning the tables
MARK MCLAUGHLIN considers how the new penalty regime for errors might be used as the basis for HMRC to pay compensation for their mistakes or delays
30 Jun 2009
Tax by telepathy
MARK MCLAUGHLIN asks whether statutory clearances are becoming more difficult to obtain
6 May 2009
Don’t wind me up!
MARK MCLAUGHLIN CTA (Fellow), ATT, TEP looks at HMRC’s plan to give ESC C16 legislative effect
4 Feb 2009
Practical Tax Planning for Wealthy Individuals and SMEs
Longmark Tax Conferences Ltd, 13 June 2008. Reported by MARK McLAUGHLIN
5 Aug 2008
Say hello, waive goodbye
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
29 Jul 2008
