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Ian McTernan

Ian McTernan CTA is a sole practitioner specialising in small businesses and property taxation. He can be contacted by email.

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Tax tip: Foreign employees coming to the UK Readers’ forum: Duty to notify HMRC of disposal loss to brother? Readers’ forum: Advantages of company or LLP Readers’ forum: Is there VAT on demolition services? Readers’ forum: Is VAT due on customer incentive discount?

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NEWS

Fourteen years of missed opportunities Medium-sized businesses optimistic about the future Electronic sales suppression targeted Public would support climate action, even if taxes increased Transfer pricing investigations yield £1.6bn in 2022-23

Third slide

Deadline dates for July 2024

CASES

Notices of requirement reasonably issued Anti-abuse provision in UK/Ireland double tax treaty Inadvertent remittances are taxable Wrong approach to third RMC stage test Cold ‘dip pots’ in a hot take away meal deal

MOST POPULAR

Fourteen years of missed opportunities Medium-sized businesses optimistic about the future Electronic sales suppression targeted Public would support climate action, even if taxes increased Transfer pricing investigations yield £1.6bn in 2022-23

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