Simon is a Partner at McKie & Co. He has specialised in solving the taxation problems of private clients since the early 1980s. Simon is a former Chairman of the Faculty of Taxation and has sat on many technical committees at the Chartered Institute of Taxation and the Society of Trust and Estate Practitioners.
We examine three recent cases on the capital gains tax treatment of lost deposits – Hardy, Lloyd-Webber and Drake – which discuss the failure of the relevant capital gains tax legislation to reflect economic reality.
Simon McKie and Sharon McKie examine the additional burdens which will be placed on trustees if the Fifth Anti-Money Laundering Directive is transposed into UK law
Sharon McKie and Simon McKie examine disclosure in self-assessment returns in the light of the increasing number and intensity of HMRC’s enquiries into matters of residence and domicile
