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Mark Baycroft

Mark Baycroft is a director at Markel Tax focusing on owner-managed businesses, with a particular interest in reorganisations and reconstructions, and property taxes. He can be contacted by email: mark.baycroft@markel.com.

 

ARTICLES
Application of the corporate capital loss restrictions
It’s a squeeze
12 May 2020
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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?
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In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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