Mary Ashley

Mary Ashley is a barrister practising from 15 Old Square, Lincoln’s Inn, London WC2A 3UE. She can be contacted by phone on 020 7242 2744 or email: MaryAshley@15oldsquare.co.uk.

ARTICLES

Location counts

The territorial limitations that might be imposed on FA 2008, Sch 36.

Report on the taxpayer’s victory in a recent judicial review case.

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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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Mary Ashley

Deadline dates for October 2025