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Oliver Marre

Oliver Marre is a barrister in practice at Tax Chambers, 15 Old Square. He can be contacted by email

ARTICLES

An unlikely connection between Andrew Mitchell MP and Apollo Fuels

A problem for organisations that trade through charitable subsidiaries

Unpublished Special Commissioners’ decisions must stay under wraps to maintain justice and fairness

Holding shares in a trading company by way of a partnership is not a bar to business property relief

Reviewing the First-tier Tribunal decision in Apollo Fuels, which concerned company car leasing arrangements

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READERS' FORUM premium icon

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

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

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Deadline dates for October 2025

CASES

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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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

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