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Sharon McKie

Sharon McKie is a partner in McKie & Co (Advisory Services) LLP, a consultancy firm providing expert advice on all areas of UK direct taxation relevant to the private client. She can be contacted by email at administrator@mckieandco.com, by telephone on 01373 830956 or visit the website at: www.mckieandco.com.

ARTICLES

Pre-incarnated dwellings

Inconvenient circumstances

Megxit maelstrom

A higher burden

Innocent entanglements

Is there logic to SDLT anti-avoidance provisions?

An examination of the statutory residence test in the Finance Bill

SHARON McKIE scrutinises the proposed statutory residence test

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12

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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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