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Jenny Tragner

Jenny Tragner is a partner, R&D tax incentives, at S&W Partners. She supports businesses with complex cases involving R&D reliefs, including dispute resolution and tax advisory projects. She has contributed to numerous consultations on R&D tax relief. She can be contacted by email: jennifer.tragner@swgroup.com.

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Credit where it’s due

Unlock innovation for SMEs

The impact research and development tax credits can have for small and medium-sized enterprises and larger businesses.

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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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