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Since 1927 the leading authority on tax law, practice and administration

Sharon McKie

Sharon McKie is a partner in McKie & Co (Advisory Services) LLP, a consultancy firm providing expert advice on all areas of UK direct taxation relevant to the private client. She can be contacted by email at, by telephone on 01373 830956 or visit the website at:

Pre-incarnated dwellings
Inconvenient circumstances
Megxit maelstrom
A higher burden
 Innocent entanglements

Is there logic to SDLT anti-avoidance provisions?

An examination of the statutory residence test in the Finance Bill

SHARON McKIE scrutinises the proposed statutory residence test
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