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Rebecca Sheldon

Rebecca Sheldon is a barrister at Old Square Tax Chambers and accepts instructions to advise or to act alone or as junior counsel in all areas of taxation. She is qualified to accept instructions directly from the public and can be contacted on 020 7242 2744 or rebeccasheldon@15oldsquare.co.uk.
ARTICLES
UT decision on IHT exemption for political gifts
A political question
26 May 2020
Limits to Upper Tribunal jurisdiction
A second chance?
15 July 2019
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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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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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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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