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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: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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