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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 administrator@mckieandco.com, by telephone on 01373 830956 or visit the website at: www.mckieandco.com.

ARTICLES
Pre-incarnated dwellings and main residence relief
Pre-incarnated dwellings
11 October 2022
Statutory residence test and exceptional circumstances
Inconvenient circumstances
10 August 2020
Tests in determining statutory residence status
Megxit maelstrom
10 March 2020
Understanding the inheritance tax accounts system
A higher burden
04 February 2020
Protracted tax investigations
 Innocent entanglements
09 April 2019
Land tax lottery

Is there logic to SDLT anti-avoidance provisions?

23 June 2015
Growing like Topsy

An examination of the statutory residence test in the Finance Bill

23 April 2013
Fifty shades of grey
SHARON McKIE scrutinises the proposed statutory residence test
03 July 2012
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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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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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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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