Mary Ashley

Old Square Tax Chambers

I have extensive experience advising in all areas of personal taxation. I have recently advised on SDLT, inheritance tax, capital gains tax, domicile, de-enveloping, the variation of trusts and off-shore trusts. I am the co-author of the 11th edition of Taxation of Charities and Non-Profit Organisations.

Contributed to

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Where a developer is selling the freehold of a site for a consideration of cash plus a leaseback of part,

Q&A

This Q&A considers whether the sale and leaseback exemption from SDLT can apply on the sale and leaseback of part.

Tax

Where A transfers Blackacre (value £1.5m) to B and in exchange B transfers Whiteacre to A (value £1m) how

Q&A

This Q&A considers the SDLT payable where there is an exchange of two land interests that have different values.

Tax

Which rate of SDLT applies to the acquisition of three properties (two residential, one mixed use) by a

Q&A

This Q&A considers the rate of SDLT which applies to the acquisition of three properties (two residential, one mixed use) by a company where the consideration for each property does not exceed £500,000.

Tax

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