Elizabeth Small

Elizabeth Small is corporate tax partner at Forsters. She has particular expertise in commercial and residential property transactions and can be contacted by telephone: 0207 863 8380 or by email: elizabeth.small@forsters.co.uk.

ARTICLES

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Shifting sands

Savings for the whole family?

Learning from the past

Termination traps

Tax charge on non-consumption?

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Elizabeth Small

Deadline dates for October 2025