Fiona Phillips

Fiona Phillips

Profile

Fiona is a tax specialist with extensive experience advising on various aspects of tax relating to businesses, including Corporation Tax, Capital Allowances, employee taxes, SDLT and VAT.

She is qualified as both a Chartered Accountant and a Chartered Tax Advisor, having trained with one of the international firms of Chartered Accountants. Whilst in practice her clients were both listed and privately owned companies, and she spent two years seconded to a Government department where she advised ministers and senior civil servants on corporate tax.

This was followed by a move into industry, firstly as the Head of Tax of a FTSE 250 multinational manufacturing group with a large property portfolio, and then as Head of Tax at a FTSE 100 housebuilder.

At Andrew Jackson, Fiona provides tax advice to the Employment, Real Estate, Commercial Property and Corporate teams.

Fiona is a member of the General Anti-Abuse Rule (GAAR) Advisory Panel. This is an independent body consisting of nine tax practitioners which reviews HMRC’s anti-abuse guidance and delivers options on specific tax arrangements.

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News & Events

News

Employment law update: Changes to termination payments

Changes to the way that termination payments are taxed came into force on 6 April 2018, so if you are already negotiating settlements you should be aware that any payments will fall under the new regime. Payments in Lieu of Notice (PILON) Previously, if an employee was paid in lieu …

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Articles

Capital Gains Tax on proceeds never received from sale of care home

Capital Gains Tax on proceeds never received from sale of care home

The Upper Tax Tribunal has recently confirmed the decision made by the First-tier Tribunal (FTT) in the case of McEnroe and Newman vs HMRC. The case highlights the need for careful drafting of Sale of Purchase agreements where the intention of all parties, and the economic reality of the …

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Can a dwelling be subject to non-residential rates of Stamp Duty Land Tax?

Can a dwelling be subject to non-residential rates of Stamp Duty Land Tax?

Recent cases brought by HMRC concerning SDLT ‘mixed use’ rates has again put the spotlight on this complex area, says Fiona Phillips The Stamp Duty Land Tax (SDLT) arising on the purchase of a property is calculated using different rates and depends on whether the property is residential or non-…

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50th anniversary of VAT: a reason to celebrate?

50th anniversary of VAT: a reason to celebrate?

VAT was introduced into the UK on 1 April 1973 and was described by then chancellor, Anthony Barber, as a "simple tax". Few would argue that over the past 50 years it has become more complex, not least when it comes to the taxation of property, land, and developments – an …

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New tax year: some key changes affecting businesses

New tax year: some key changes affecting businesses

The new tax year is here, bringing with it changes that may impact your business. Tax Specialist and Partner in our Corporate team, Fiona Phillips' has produced a useful overview of some of the tax changes that have been announced or confirmed over the last few months. Company Share Option …

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Option to Tax – HMRC changes will increase risk on property transactions

Option to Tax – HMRC changes will increase risk on property transactions

These important changes will affect all those seeking to buy and sell property and came into effect yesterday. Here is the full update from Partner, Fiona Phillips: The VAT default position for the majority of commercial property sales is to treat them as exempt supplies, meaning the seller is unable …

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SDLT changes: the devil is in the detail

SDLT changes: the devil is in the detail

On 23 September, Chancellor Kwasi Kwarteng made several headline -grabbing tax announcements. Among them was a permanent cut to Stamp Duty Land Tax (SDLT), meaning many buyers will pay no tax on the first £250,000.00 of their residential property price. It is worth noting that no tax changes …

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The holiday's over: what now for Stamp Duty Land Tax?

The holiday's over: what now for Stamp Duty Land Tax?

From 1 October 2021, Stamp Duty Land Tax charged on residential properties returned to the rates, which were in force prior to the SDLT holiday introduced by the Chancellor of the Exchequer  on 8 July  2020. Whilst many buyers raced to benefit from the temporary nil rate band of £500,…

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Stamp Duty holiday: your questions answered

Stamp Duty holiday: your questions answered

The housing market is currently enjoying a boom, as buyers rush to take advantage of the temporary Stamp Duty Land Tax (SDLT) holiday, which was introduced as part of a range of measures designed to provide economic support through the Covid-19 pandemic. Until 31 March 2021, the normal rate …

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Legal Update: Stamp Duty Land Tax on Commercial Property

Legal Update: Stamp Duty Land Tax on Commercial Property

These uncertain economic times have prompted many businesses to consider the terms of their property leases. However, amendments to leases often have Stamp Duty Land Tax implications, as our specialist Fiona Phillips considers. Stamp Duty Land Tax (SDLT) is charged on consideration paid for an acquisition of land and property. …

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Capital Gains Tax changes on residential property from 6 April 2020

Capital Gains Tax changes on residential property from 6 April 2020

As previously reported, from 6 April 2020 a UK resident taxpayer who disposes of a residential property in the UK, which gives rise to a CGT charge, must report and pay the tax due within 30 days of completion of the sale. Here our tax specialist Fiona Phillips answers some …

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IR35 update: HMRC's private sector reforms delayed until April 2021

IR35 update: HMRC's private sector reforms delayed until April 2021

In last week's 2020 Budget, the government confirmed that the extension of IR35 reforms to the private sector would go ahead as planned next month. However, it has this week been confirmed that there will be a one-year delay to controversial changes to the off payroll working rules …

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Tax update: Are consultants “disguised employees”?

Tax update: Are consultants “disguised employees”?

If you are a consultant operating via a personal service company, or your business has contractors which you pay gross via a company, you should be considering the effect that upcoming changes, which will be brought in from 6 April 2020, will have on both reporting responsibilities and cash flow. …

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New off-payroll tax rules will apply to the private sector from 2020: are you ready?

New off-payroll tax rules will apply to the private sector from 2020: are you ready?

With just a few months until off-payroll working tax rules apply to the private sector, tax specialist Fiona Phillips looks at the detail of the government's recently unveiled draft legislation   In March this year, the Government announced that the rules relating to off payroll working, which currently apply …

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New case law helps to define meaning of residential property

New case law helps to define meaning of residential property

What is a dwelling? This might seem like a question with an obvious answer, but whether a property is residential or non-residential could make a considerable difference to the amount of Stamp Duty Land Tax (SDLT) that a property attracts, as highlighted in the recent case of PN Bewley …

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Another IR35 case lost by HMRC

Another IR35 case lost by HMRC

Hot on the heels of the Lorraine Kelly case,  which we reported on last month, the First-tier Tribunal has just published its findings in the case of Atholl House Production Ltd. The company provided the services of TV presenter Kaye Adams and HMRC argued that, had Ms Adams been …

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IR35 update: TV's Lorraine Kelly wins tax case against HMRC

IR35 update: TV's Lorraine Kelly wins tax case against HMRC

The recent decision in the case of Albatel Limited vs HMRC is the latest in a long line of personal service company tax cases where HMRC has tried to apply the IR35 rules to determine the employment status of high profile presenters. Case background Albatel provided the services of TV …

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