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Victoria Braid

Victoria Braid is an associate at Macfarlanes. She can be contacted by email: victoria.braid@macfarlanes.com.

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Tax tip: Life assurance Readers’ forum: Staying within FHL relief rules Readers’ forum: UK invoicing procedures Readers’ forum: Cost of living in a gifted annex Readers’ forum: Is VAT due on equipment sale?

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NEWS

Out & about: 3 October 2024 Number of claims falls but expenditure rises Consultation on electronic invoicing promised Businesses value stability and certainty Scottish government consults on building safety levy

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Deadline dates for November 2024

CASES

Property with carrier stream is mixed use Correct for HMRC to give cross-undertaking Error on assessment did not invalidate discovery Offshore group member did not exercise control Supply of legal services was not linked to taxable supplies

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This week's opinion: 3 October 2024 Rough tax justice – finally? Upper Tribunal decision in S&L Barnes Ltd Trading losses and basis period reform Income tax on pension scheme lump sums Dissenting opinions: caravans and VAT

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