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Pat Dugdale

Pat Dugdale


T +44 20 7067 3757
CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
United Kingdom
Languages English, German

Pat Dugdale is a Consultant in our Tax team. She advises on wide areas of tax with particular expertise in taxation of investment funds. She was previously a partner in Olswang and another major international firm.

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  • 1992 – LLM Taxation, Kings College London, London
  • 1981 – BA Law and German, Cardiff University, Cardiff and Heidelberg University, Heidelberg
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23 March 2020
En­tre­pren­eurs' Re­lief: Things can only get BADR
We have a couple of up­dates on our re­cent art­icle fol­low­ing the Budget an­nounce­ment that the life­time lim­it for ER has been re­stric­ted to £1m for dis­pos­als on or after 11 March 2020. Anti-fore­stalling...
12 March 2020
En­tre­pren­eurs’ Re­lief re­stric­ted to £1m life­time lim­it
As widely ex­pec­ted the Chan­cel­lor has re­stric­ted the scope of en­tre­pren­eurs’ re­lief (“ER”) in the Budget with im­me­di­ate ef­fect. Rather than ab­ol­ish­ing it en­tirely, he has op­ted to re­duce the life­time...
16 August 2019
Cor­por­ate cap­it­al losses: new re­stric­tions
As an­nounced in the Au­tumn Budget, Fin­ance Bill 2020 will in­tro­duce a re­stric­tion on the amount of cap­it­al losses which com­pan­ies can set off against cap­it­al gains in later ac­count­ing peri­ods. The UK...
12 July 2019
Fin­ance Bill 2020: draft le­gis­la­tion pub­lished
HM­RC and the Treas­ury have now pub­lished draft le­gis­la­tion for con­sulta­tion pri­or to pub­lic­a­tion of the Fin­ance Bill 2020 later this year. It can be found, di­vided in­to sub­ject areas, here. We will be...
31 May 2019
Stamp Duty Land Tax (“SDLT”): anti-avoid­ance rule may ap­ply in ab­sence...
A re­cent Eng­lish court de­cision sug­gests that the SDLT gen­er­al anti-avoid­ance rule (Sec­tion 75A Fin­ance Act 2003) may be of wider ap­plic­a­tion than pre­vi­ously thought, and sig­ni­fic­antly wider than in­dic­ated...
28 February 2019
Mak­ing Tax Di­git­al: UK launch in April 2019
The Brit­ish gov­ern­ment will launch the first stage of its Mak­ing Tax Di­git­al (“MTD”) pro­ject in April 2019. For the first year it will ap­ply only to VAT and will not be ex­ten­ded to oth­er taxes un­til...
30 August 2018
Ser­vices be­ne­fit­ing from the Cost Shar­ing Ex­emp­tion may be VAT­able
On 31 Ju­ly 2018, HM­RC is­sued a Busi­ness Brief con­firm­ing a change in policy in re­spect of the VAT Cost Shar­ing ex­emp­tion (“CSE”). From 15 Au­gust 2018, cost shar­ing groups (“CSG”) may need to re­gister...
18 July 2018
Stamp duty land tax (SDLT) avoid­ance: HM­RC win in Su­preme Court
On 13 June 2018, the UK Su­preme Court de­livered its judg­ment in the Pro­ject Blue SDLT case (read our pre­view of the de­cision here). The case was de­cided by ma­jor­ity de­cision in HM­RC’s fa­vour, over­turn­ing...