Emma Heelis-Adams
Burges Salmon LLP
Articles
Recent Court of Appeal judgment is a reminder of the importance of company residence
United Kingdom - January 20 2021 The ongoing HMRC v Development Securities saga has garnered considerable interest amongst tax professionals since the first court decision in August…
Capital Gains Tax: what’s next following the Office of Tax Simplification report?
European Union, United Kingdom - December 3 2020 With Brexit negotiations stalling and the COVID-19 pandemic continuing, the economic outlook in the UK is far from rosy. The Bank of England and the…
ATED late filing penalties: cause for celebration?
United Kingdom - November 17 2020 A recent First-tier Tribunal case has provided further guidance on HMRC’s ability to impose daily penalties under Schedule 55 of the…
The new non-resident SDLT surcharge: an overview
United Kingdom - November 9 2020 Whilst the Autumn Budget may have been cancelled, one tax change that will go ahead next Spring is the introduction of a non-UK resident stamp duty…
Tax Changes: delaying the inevitable?
United Kingdom - July 21 2020 As expected, Rishi Sunak outlined important emergency tax changes in the government's summer economic plan or 'mini-budget' on 8 July. The key tax…
