Ross advises on a range of diverse tax matters. Some issues which he has dealt with recently include:
Residence and domicile status
Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003)
The application of reliefs to SDLT in respect of charities, Multiple dwelling’s relief, and mixed use property.
Enveloped residential properties
Entrepreneurs’ relief and incorporation relief
Corporate restructuring
VAT relief for charities
Claims for R&D relief
Income tax and Inheritance tax relief on gifts to charities
The relevance and methods of valuation of close companies
Accelerated Payment Notices and Follower Notices
The GAAR and its application
Incorporation of LLPs
The application of the Transactions in Securities legislation.
Information notices
Register of deliberate tax defaulters
Constructive trusts and the effect on an estate for IHT purposes
SDLT planning
Inheritance tax planning
Challenging penalty assessments