Rebecca has recently advised on the following issues:
Litigation
- Prospects of success when considering appealing to the First Tier Tax Tribunal, the Upper Tax Tribunal, the County Court and judicial review
- Drafting grounds of appeal
- Independent reviews
- Penalty notices and closure notices
- Failure to notify penalties
- Without prejudice communications
- Deliberate penalties
- Carelessness
- Discovery assessments
- Late appeals
Residence, domicile & related issues
- Statutory residence test
- Split-year treatment
- The remittance basis
- Domicile and deemed domicile rules
- Domicile statements
- Citizenship
- Indefinite Leave to Remain
- Double tax treaties
- The exceptional circumstances test
- Clean capital
- Offshore Income Gains
Income Tax
- Transfer of Assets Abroad Code
- The “motive” defence
- The meaning of “relevant income”
- Availability of the Enterprise Investment Scheme
- High Income Child Benefit Charge
- Distinction between trading income and disposal of capital assets
Employee taxation
- IR35 rules
- Social Security Co-ordination
- A1 & E101 certificates
- The overseas daily allowance
- Bespoke rates
- Employment related securities
- Disguised remuneration rules
IHT
- Gift with reservation of benefit rules
- Residence nil rate band
- Transferable nil rate band
- The definition of “personal representative,” including de facto executors
- Double trust home-loan schemes
- Spousal exemption (full and domicile limited)
- Loss to donor principle
- Principal charges
- Succession rules and domicile
- Business Property Relief
- Excluded property trusts
- IHT in the context of partnerships
- Unsecured liabilities
VAT
- VAT scope
- The availability of VAT input tax credits
- The meaning of “business purpose”
- The meaning of direct and immediate link
- Apportionment
- VAT leasing structures
- Halifax principle of abuse in a VAT context
- Law and procedure for opting to tax for VAT in the context of leases
- Disapplying an option to tax where the buyer intended to use the building solely for charitable purposes
- VAT penalties and interest
- 1614D VAT certificates
- VAT partial exemption
- The Kittel principle
- VAT consequences in the context of partnerships
SDLT
- Group relief
- Meaning of “sale”
- Meaning of “consideration”
- Higher rates for additional dwellings
- Main residence replacement relief
- Consequences of failing to stamp a document/inadequately stamping a document
- Refunds
- Amending SDLT returns
- SDLT in the context of property partnerships
Capital Gains Tax
- The availability of principal private residence relief
- Entrepreneurs relief
- Non-resident trusts and capital gains tax
- Meaning of carrying on a trade or business with a view to profit
- CGT in the context of LLPs
- CGT in the context of partnerships
- CGT exemptions and reliefs
Trusts
- The law and procedure for appointing new trustees
- Perpetuity and accumulation issues
- IHT and CGT consequences in the context of different types of trusts, exit charges and 10-year charges
- Taxation of discretionary trusts (non-resident and UK resident beneficiaries)
- Settlement legislation
- Drafting trusts
- Certainty of trusts
Chancery
- Prospects of success in challenging wills
- Intestacy rules
- Mistake in a tax context
- Undue influence (actual and presumed)
- Abuse of confidence
- Estoppel
- Involuntary bailment
- Drafting documents
- Interpretation of will clauses
- Interpretation of deed of conveyance clauses
- Duty of care in execution of wills
Council Tax
- Council tax exemptions
- The meaning of “dwelling” for Council Tax purposes
Other
- The Limitation Act 1980
- Fundamental concepts in corporate and personal insolvency in a tax context
- Advice concerning section 25A of the Commissioners for Revenue and Customs Act 2005
- Development Land Tax Act 1976
- Section 7 of the Interpretation Act 1978 (deemed service of post)