Robert Maas was formerly a consultant to Carter Backer Winter LLP. He has more than 50 years’ experience in tax and in 2013 he received the Taxation Awards lifetime achievement award. Robert is the author of many books and publications including standard works on property tax, employment income and HMRC powers. He can be contacted by email: maasrw@aol.com – but not for tax advice!
The sale price of a company's shares were allocated disproportionately between the shareholders. Their agreement and its impact on the Commissioner's decision in determining market value is considered by ROBERT MAAS
The remittance regime can produce some very odd results, says ROBERT MAAS as he tunnels down into an Alice in Wonderland world of shrinking tax liabilities.