Mary Ashley

Mary Ashley is a barrister practising from 15 Old Square, Lincoln’s Inn, London WC2A 3UE. She can be contacted by phone on 020 7242 2744 or email: MaryAshley@15oldsquare.co.uk.

ARTICLES

Location counts

The territorial limitations that might be imposed on FA 2008, Sch 36.

Report on the taxpayer’s victory in a recent judicial review case.

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

DEADLINE DATES

Deadline dates for January 2025

CASES

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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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Mary Ashley

Deadline dates for January 2025