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Lisa Macpherson

Lisa Macpherson is head of tax technical at PKF Francis Clark. She can be contacted by email at: lisa.macpherson@pkf-francisclark.co.uk.

ARTICLES

Schrödinger’s flat

This way out

Experience down under

All part of the plan

Blessing in disguise

LISA MACPHERSON discusses the effect on agricultural property relief of the recent Special Commissioner's decision in Arnander.

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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?

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NEWS

In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases

Third slide

Deadline dates for May 2024

CASES

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 RALC Consulting IR35 case returns to the First-tier Tribunal

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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 This week's opinion: 25 April 2024

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