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Oliver Marre

Oliver Marre is a barrister in practice at Tax Chambers, 15 Old Square. He can be contacted by email

ARTICLES

An unlikely connection between Andrew Mitchell MP and Apollo Fuels

A problem for organisations that trade through charitable subsidiaries

Unpublished Special Commissioners’ decisions must stay under wraps to maintain justice and fairness

Holding shares in a trading company by way of a partnership is not a bar to business property relief

Reviewing the First-tier Tribunal decision in Apollo Fuels, which concerned company car leasing arrangements

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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

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

Third slide

Deadline dates for December 2024

CASES

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

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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