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Fiona Higgott

Fiona Higgott is a partner in the will, estate and tax planning team at Thomson Snell & Passmore, dealing with all aspects of lifetime planning with a particular interest in farming estates. She can be contacted by tel: 01892 701347 or email: fiona.higgott@ts-p.co.uk.

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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

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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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