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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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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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