Suzanne O’Hara

Suzanne O’Hara heads the SDLT specialist advisory service at Moore (NI) LLP. She can be contacted by phone on 028 7035 2171 or email: suzanne.ohara@mooreni.co.uk. Visit: www.moore.co.uk/sdlt.

Suzanne is the author of A Practical Guide to SDLT in England & Northern Ireland due to be published in August 2020 by Law Brief Publishing Ltd.

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Escaping from the property trap

SDLT holiday homes

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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?

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In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Suzanne O’Hara

Deadline dates for June 2024