Barrister, Gray’s Inn Tax Chambers, hlm@taxbar.com

Hui Ling McCarthy KC is a barrister and CEDR-accredited mediator at 11 New Square. She acts for corporate and private clients in all areas of tax law with an emphasis on corporate and international tax matters, VAT, business rates and SDLT. She chairs the CIOT’s Dispute Resolution and Litigation Group and is a Fellow of the ATT.

Life after Lobler

Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing. ...