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Jane MacKay

Jane MacKay is a corporate and merger and acquisition (M&A) tax partner at Crowe UK. She advises on private equity and corporate investments, vendor tax advice, business combinations, and group restructures. She was head of tax for Crowe until October 2023. She is a strong advocate of diversity in finance and is an ally and champion across Crowe’s ED&I networks. Jane can be contacted by email: jane.mackay@Crowe.co.uk or tel: 0118 959 7222.

Jane won the award for tax mentor of the year at the 2024 Tolley’s Taxation Awards.

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

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Deadline dates for November 2024

CASES

Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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The critical role of data quality in tax compliance Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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