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Adam Kotas

Adam Kotas is a senior tax manager at R&D tax credit consultancy ForrestBrown. For further information, visit www.forrestbrown.co.uk.

ARTICLES

New regulations regarding consumables provide clarification in research and development tax relief claims.

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS

Deadline dates for June 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK Interest payments had a disallowable purpose

MOST POPULAR

This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries Upper Tribunal’s decision in McCann Media Ltd Capital allowances on trading premises Tax tip: ULEZ costs

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