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David Paul

David Paul is a senior employment tax specialist at UNW LLP. He provides employment tax advice and support to a range of clients of all sizes. This includes preparing businesses for HMRC compliance checks and assisting with HMRC risk reviews. He can be contacted by email: davidpaul@unw.co.uk.

ARTICLES

Connectivity issues

The perfect mix?

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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

Third slide

Deadline dates for January 2026

CASES

Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created

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