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Lewis Ratcliffe

Lewis Ratcliffe is a partner in Price Bailey’s business team, specialising in VAT, corporation tax, payroll, personal tax, annual accounting and accounting software software, with particular experience in the property sector. He can be contacted by email: lewis.ratcliffe@pricebailey.co.uk.

ARTICLES

Focus on the new high value council tax surcharge.

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Readers’ forum: Recalculate output tax after over-use of a retailer scheme? Readers’ forum: Currency conundrum on charitable donation Readers’ forum: Who pays the piper? Readers’ forum: All or nothing? New queries: 4 June 2026

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NEWS

Estates affected by NS&I tracing issue spared inheritance tax Foreign permanent establishment exemption to be mandatory Most self-employed people are not saving into a pension scheme Tax take from small businesses rises 23% New advisory fuel rates from June

Deadline dates for July 2026

CASES

Equity element of partnerships’ expenditure was allowable Permission granted to amend statement of case Each element of meal deal is a separate supply Residential character lost decades previously Conditions met for late payment of class 2 contributions

MOST POPULAR

Equity element of partnerships’ expenditure was allowable Permission granted to amend statement of case Each element of meal deal is a separate supply Residential character lost decades previously This week's opinion: 4 June 2026

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