Mike Down

Mike Down is a tax partner with RSM based in Guildford, where he leads the company’s tax risk and investigation management group. He can be reached on 01483 307 000

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Mindful of the challenging economic outlook, SARAH TURGOOSE and MIKE DOWN take a look at the rules and restrictions for sideways set off of trading losses

MARK BEADLES and MIKE DOWN review HMRC's tax enquiry approach to checking and measuring business profits

MIKE DOWN and JULIE CAMERON of Baker Tilly consider the use of meetings with the Inspector of Taxes in the tax enquiry process.

MIKE DOWN and DAVID HEATON consider the Revenue's refusal to grant tax relief for certain expenses of professional rugby players

MIKE DOWN and CHRIS JOWITT raise their (milk) glasses to a Special Commissioner's decision on travel expenses which looks likely to curtail Revenue attempts to 'get at the cream'.

WHAT COULD PROVE to be an important decision for a number of self-employed people was given by the Special Commissioner, Dr Nuala Brice, on 22 October 2002 in what may become known as the 'milkman' case of Powell v Jackman.

CHRIS JOWITT and MIKE DOWN explain why the Revenue is licking its lips over a major project into the catering industry.

THE REVENUE IS giving the catering industry a grilling. A project has developed from routine enquiries which is turning into one of the largest of its kind ever undertaken by the Revenue. This has caused such speculation and rumour, much of it incorrect, that the Revenue considered issuing a press release.

MIKE DOWN and DAVID HEATON blow the whistle on a Revenue attack on the tax deductibility of expenses incurred by professional rugby players

Mike Down and Mike Thexton consider whether the Revenue's strict interpretation of section 198, Taxes Act 1988 fails to take account of 'home working'

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