Mark Cawthron

Mark Cawthron

Mark Cawthron LLB CTA is a tax writer at Croner-i Tax and Accounting, part of Croner-i Ltd, specialising in UK corporate taxation (including international), employee share incentives and stamp taxes. He is a tax lawyer by background, a solicitor, and member, by examination (CTA), of the Chartered Institute of Taxation (CIOT).

Tax / Partnership taxation: chargeable tax and profit allocations

The imminent overhaul of tax rules for all types of partnerships will have a wide-reaching impact, particularly on the bare trust/beneficiary approach. Mark Cawthron LLB CTA outines the key changes and sets out potential pitfalls for partners to consider

Tax / Case: HMRC succeeds in Rangers EBT case

In RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] BTC 22, the Supreme Court dismissed the taxpayer’s appeal; money paid under a tax avoidance scheme into an EBT constituted earnings to which PAYE deductions should have been applied, since such money was a component of each footballer’s remuneration

Tax / Rangers case still waiting Supreme Court decision on EBTs

With a final decision on the Rangers case still pending from the Supreme Court, an address by the Rt Hon Lord Drummond Young in February still has resonance for the tax profession. Mark Cawthron CTA LLB, specialist tax writer at Wolters Kluwer, went along to hear the arguments on redirection of income and the Ramsay principle in light of the Murray Group EBT case

Tax / Business rates: out of kilter with digital business

 The £25bn raised in annual business rates is going to be protected by government whatever happens but it needs to be reformed as business evolves, says Mark Cawthron 

Tax / Redundancy: taxation of termination payments

A shakeup of the taxation of termination payments, specifically payments in lieu of notice (PILONS), will see the removal of the long-standing £30,000 tax-free amount. Mark Cawthron,  tax writer at Wolters Kluwer, explains the changes for employers and employees

Tax / AS 2016: key tax measures and expert commentary

The last Autumn Statement signalled a fairly light approach to significant tax changes which will be a welcome respite for tax advisers and businesses. Here our team of expert Wolters Kluwer tax writers run through the tax implications of key measures

Tax / Partnership taxation: HMRC sets sights on partners with tax proposals

HMRC’s internal issues with the tax treatment of partners could lead to an unwieldy tax framework for partnerships if the proposals in the latest consultation on the tax treatment of partners gets the go-ahead. Mark Cawthron, specialist tax writer at CCH, unpicks the proposals and considers the pros and cons from a partnership perspective

Tax / Case report: Project Blue likely to go to Supreme Court

Mark Cawthron analyses the Court of Appeal’s ruling on Project Blue Limited v R & C Commissioners in a long-running case which was balanced over the £1.25bn purchase of the former Chelsea Barracks site from the Ministry of Defence

Tax / Property taxes: what you need to know about tax changes for buy-to-let buyers and second home owners

Mark Cawthron, CCH tax writer, analyses key tax changes that buy-to-let landlords and UK property owners need to consider in light of significant changes to tax relief and the 3% levy on stamp duty for BTL and second home purchases

Tax / Summer Budget 2015: business rates, revaluation and reform

The focus on the cost of business rates has been exacerbated by the decline of the high street, and the related argument from ‘bricks and mortar’ retailers that online suppliers ‘don’t really pay rates’. CCH writer Mark Cawthron LLB CTA provides insight on developments to date and considers plans for reform, as announced at the Summer Budget

Tax / Budget 2015: key tax changes and implementation dates

Our essential snapshot of the key measures announced in Budget 2015, including all the implementation dates and effective dates for new measures affecting income tax, NICs, charities, capital gains tax, inheritance tax and corporation tax, as well as changes to tax administration

Tax / Employee benefit trusts: the fallout from Rangers case

Mark Cawthron considers the fallout from the loss of the Rangers EBT case at the Upper Tribunal and some of the grounds for a successful appeal

Tax / Case report: Cross-border relief in Marks and Spencer

Mark Cawthron analyses the Supreme Court’s ruling on the M&S appeal over cross-border relief 

Tax / EBT: Scotts Atlantic Management & Othrs

Employee benefit trust cases can make fascinating reading, says Mark CawthronSo why is the latest First-Tier Tribunal decision in Scotts Atlantic Management Limited fascinating?

Tax / Takeover fees and the BAA VAT case

Mark Cawthron assesses the ramifications of the Court of Appeal’s decisionThis case has had its ‘twists and turns’. As is well known, it concerns recovery of VAT incurred by the acquiring company (A) in connection with its takeover in 2006 of the UK airports operator, BAA plc (B). B headed up the B VAT group. Following the takeover – though with an interval of 3 months – A joined the B VAT group. B sought recovery of £6.7m of VAT incurred by A on fees associated with the takeover.