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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.

ARTICLES

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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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

Third slide

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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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025

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