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Simon McKie

Simon 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. He can be contacted by email at administrator@mckieandco.com, by telephone on 01373 830956 or visit the website at: www.mckieandco.com.

ARTICLES

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Pre-incarnated dwellings

Inconvenient circumstances

Megxit maelstrom

A higher burden

Innocent entanglements

Is there logic to SDLT anti-avoidance provisions?

The effect of the settled excluded property provision in this year’s Finance Bill, examined by SIMON McKIE

Is stormy weather approaching for tax avoidance schemes? SIMON MCKIE suggests measures promoters might take to ensure they are waterproof

What do HMRC have in common with senders of dodgy emails, asks SIMON MCKIE

SIMON McKIE applauds the Government’s decision not to increase the rate of duty on a pint of the appley stuff

By Withers LLP, Aparna Nathan & Marika Lemos; £235

SIMON MCKIE considers the role of the specialist witness when tax advice goes wrong

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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