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Abigail McGregor

Abigail McGregor is a legal director in the contentious tax team at Pinsent Masons. She specialises in providing assistance on technical issues and developments in UK tax, in particular on areas of dispute and enquiry. She is also a fee-paid judge in the First-tier Tribunal. She can be contacted by email: abigail.mcgregor@pinsentmasons.com or tel: 020 7490 6262.

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS

Deadline dates for June 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK Interest payments had a disallowable purpose

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This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries Upper Tribunal’s decision in McCann Media Ltd Capital allowances on trading premises Tax tip: ULEZ costs

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