Kate Garcia

Kate Garcia

Senior Associate

Expertise

  • Tax

WSG Practice Industries

Activity

Shoosmiths LLP
England

Profile

Kate is a Senior Associate in the Tax team, based in the Solent Office.

She advises on all aspects of corporate and business taxation, with a particular focus on real estate transactions and property taxes.

Kate also enjoys handling contentious tax matters, including disputes with HMRC and tax appeals. She obtained Higher Rights of Audience (All Higher Courts) in 2007 and became the youngest solicitor advocate to appear in the Court of Appeal in the successful case of Revenue and Customs Commissioners v Smallwood [2007] BTC 347.

Kate is a Chartered Tax Adviser and a member of the Stamp Taxes Practitioners Group.

 

Education

Chartered Tax Adviser - Chartered Institute of Taxation
MA (Hons) in PPE - Merton College, Oxford
Articles

Consultation on New Tax for UK Residential Property Developers
Shoosmiths LLP, May 2021

The government is consulting on a proposal to introduce a new UK-wide tax for residential property developers from 2022, with a view to generating revenue to cover the costs associated with the removal of unsafe cladding. The measure is intended to generate at least £2 billion over the course of a decade, which the government says is a “fair contribution” to the overall cost of the remediation programme...

VAT Reverse Charge to Apply from 1 March 2021
Shoosmiths LLP, February 2021

The VAT domestic reverse charge - referred to below as the reverse charge - is a major change to the way VAT will be collected in the building and construction industry. The reverse charge regime will come into effect on 1 March 2021 and will in many instances require customers receiving building and construction services to pay the VAT due directly to HMRC, instead of paying the supplier. This is a fundamental change to the way in which VAT is administered on construction contracts...