Catching up with: Debbie Dolega

Debbie Dolega recently returned to Simmons Gainsford. Here, we sit down with the Private Client Tax Partner to discuss her aims for this year and thoughts on the current tax landscape.

How are you feeling about returning to SG and what are you most looking forward to?
“It feels great to be back and I am enjoying catching up with colleagues and clients. It feels like being back home!

SG have been doing some great things over the last year. I am really looking forward to working with everyone, continuing to grow and develop our private client offering and being part of the firm’s leadership team.”

What are your aims for this year?
“First and foremost, to continue to build on the great things we are doing here. I am also looking forward to collaborating closely with my colleagues and linking up with my network to share ideas and identify new work opportunities.”

If you could make one change in tax, what would it be?
“Having spent the early part of my tax career defending contractors against employment status and IR35 challenges, some 20-odd years and many cases later, the classification of contractors remains a very grey area. The introduction of the off-payroll legislation across the public and private sectors has increased the burden for many who engage contractors via their own personal service companies to understand case law and legislation and to be able to reach the correct answer.

I would like to see the introduction of a statutory test which I hope would provide some clarity.”

Are there any recent tax cases that have caught your eye?
“The case of Oppenheimer (J Oppenheimer v HMRC [2022] UKFTT 112 (TC)) caught my eye because I advise a number of internationally mobile individuals who may find themselves resident in more than one jurisdiction under the respective domestic legislation.

Where there is a double tax agreement between the UK and the overseas, the residence tie breaker clause may help to determine the treaty residence position and which jurisdiction has taxing rights over specific sources of income/gains.

This particular case provided a detailed analysis of how the tie breaker tests in double tax treaties should be approached and just how drawn out, complicated and invasive a treaty non-UK residence claim can be.”

Something we may not know about you…
“I live in a 500-year-old house, which I am in the process of carefully renovating. It means that most of my spare time is either spent with decorating tools or scouring antique shops and flea markets!”

About Debbie
Debbie is a Chartered Tax Adviser with over 20 years’ experience in top tier accountancy firms as a personal tax specialist. She has gained extensive and diverse experience over the years in advising both domestic and international entrepreneurs, private individuals and their families on their personal tax affairs as well as covering both compliance and advisory aspects.

Contact details
E: debbie.dolega@sgllp.co.uk
T: 020 7291 1667
M: 07510 929 339