Mark McLaughlin CTA (Fellow)

Mark McLaughlin CTA (Fellow) ATT TEP is a tax consultant to professional firms, and is series general editor of the Core Tax Annuals 2012/13, published by Bloomsbury Professional. He can be contacted by email

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MARK MCLAUGHLIN highlights the importance of the inheritance tax exemption for normal expenditure out of income

MARK MCLAUGHLIN considers the tax implications of disputes regarding partnership profit allocations and their resolution

MARK MCLAUGHLIN looks at trading activities and their implications

MARK MCLAUGHLIN looks at the legislation to supersede ESC C16 and asks why the concession's scope is being restricted

MARK MCLAUGHLIN asks whether HMRC’s misgivings about giving legislative effect to extra statutory concession C16 are justified

MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital

MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators

MARK MCLAUGHLIN looks at the proposed amendment of the anti-avoidance rules on transactions in securities

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

MARK MCLAUGHLIN asks whether statutory clearances are becoming more difficult to obtain

MARK MCLAUGHLIN CTA (Fellow), ATT, TEP looks at HMRC’s plan to give ESC C16 legislative effect

Longmark Tax Conferences Ltd, 13 June 2008. Reported by MARK McLAUGHLIN

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