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Sandra Macmillan

ARTICLES

MARTIN DAWSON and SANDRA MacMILLAN examine the corporate problems that can arise in relation to the availability of business asset taper relief.

MARTIN DAWSON and SANDRA MACMILLAN discuss some solutions for those with mixed rates of taper relief.

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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