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Since 1927 the leading authority on tax law, practice and administration

Mark Morton

Mark Morton is head of tax at Mercia Group Ltd, one of the UK’s largest providers of training and support services to the

accountancy profession. He can be contacted on tel: 0116 258 1200 or email:


More blasts
Blast from the past
Déjà vu?

True or false?

The changes to the entrepreneurs’ relief associated disposals rules in Finance Bill 2016.

The lessons that tax advisers can learn from the Tim Healy case on the “wholly and exclusively” test for business expenses

The changing rules for community amateur sports clubs

What it means to be an employee for the purposes of a claim to entrepreneurs’ relief

Warning: there can be adverse consequences to breaking new regulations on loans to participators

Is the new expenses set-up for the self-employed easy to use?

MARK MORTON explains the essentials of the new charge on child benefit for higher earners
MARK MORTON reviews a decision about incidental expenditure on the installation of plant and machinery
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