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Hira Sharma

Hira Sharma is a tax partner in the real estate and construction group at BDO LLP and may be reached by email: hira.sharma@bdo.co.uk.

BDO LLP’s real estate and construction group won best specialist tax group in a large firm at the 2020 Taxation awards.

ARTICLES

Rethinking UK-REITs

HIRA SHARMA reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust.

Reviewing the proposals for the BPRA

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NEWS

Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

Third slide

Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence

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