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Liesl Fichardt
ARTICLES
Director’s Responsibilities and Liabilities Handbook
Reviewed by LIESL FICHARDT, partner, Berwin Leighton Paisner.
A question of timing?
LIESL FICHARDT scrutinises the Government's attempts to limit claims for tax paid by mistake.
The right remedies
Companies who find that they have overpaid tax as a result of UK tax law being in breach of EC law need to be prescribed the right remedy, says LIESL FICHARDT.
If the shoe fits...
LIESL FICHARDT considers the documentation that will be necessary to comply with the transfer pricing legislation.
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READERS'
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
Read All
Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid