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Michele Harris

Michele Harris is a VAT consultant at Bracey’s Accountants, Hitchin. She was previously a VAT inspector at HMRC for 30 years.

ARTICLES

The employment status of clients and their workers is critical to avoiding the accumulation of unexpected VAT liabilities.

The legal position that applies when HMRC makes an unannounced visit.

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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

Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Gold bullion was never available to be delivered Company denied use of the flat rate scheme Property, including woodland, is entirely residential Condition served no commercial purpose

MOST POPULAR

Transitional provision do not apply to carried interest Gold bullion was never available to be delivered Annual tax credit renewal notices on their way to claimants Company denied use of the flat rate scheme This week's opinion: 2 May 2024

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