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Rebecca Sheldon

Rebecca Sheldon is a tax barrister at Old Square Tax Chambers, called in 2017. She advises and litigates across private client tax, trusts, VAT and corporate tax, appearing in the First-tier Tribunal, Upper Tribunal and Court of Appeal. Ranked by Legal 500 and Chambers & Partners, she writes Tax Adviser’s quarterly column on tax litigation developments.

ARTICLES

A political question

A second chance?

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12

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

Third slide

Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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