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: 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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NEWS

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

DEADLINE DATES

Deadline dates for June 2024

CASES

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Mary Ashley

Deadline dates for June 2024