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Heather Williams

Heather Williams is a tax partner at Azets and previously was the national head of innovation reliefs at a top ten accountancy practice. Heather has worked in the OMB sector for over 30 years, specialising in R&D and patent box claims. She can be contacted by email: heather.williams@azets.co.uk.

ARTICLES

Time to switch?

A ‘De Silva’ lining?

How proposed changes to the patent box regime will affect SMEs and some practical considerations if a company wishes to register a patent.

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Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?

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NEWS

Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns

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Deadline dates for November 2024

CASES

Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

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This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

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