Lisa Macpherson

Lisa Macpherson is head of tax technical at PKF Francis Clark. She can be contacted by email at: lisa.macpherson@pkf-francisclark.co.uk or tel: 01202 663627.

ARTICLES

Making a good exit

Schrödinger’s flat

This way out

Experience down under

All part of the plan

Blessing in disguise

LISA MACPHERSON discusses the effect on agricultural property relief of the recent Special Commissioner's decision in Arnander.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Lisa Macpherson

Deadline dates for December 2024