Fiona Fernie

Fiona Fernie is a partner at audit, tax and business advisory firm, Blick Rothenberg. She can be contacted by email: fiona.fernie@blickrothenberg.com or tel: 020 7544 8994.

ARTICLES

Wrong focus?

Phoenixism rises again

Finfluencers: living the dream or creating a nightmare?

Paradise lost

HMRC’s plans to strengthen tax avoidance sanctions and deterrents.

The inconsistencies of HMRC’s unified system of fines

Informing on an ex-spouse is not a good idea

FIONA FERNIE explains the workings of the new UK-Swiss agreement on taxation

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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026

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NEWS

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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

DEADLINE DATES

Deadline dates for November 2026

CASES

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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

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Fiona Fernie

Deadline dates for November 2026