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Luke Hamm

Luke Hamm is chief executive officer of GovGrant is a specialist in all things innovation and R&D tax credits. He can be contacted by tel: 01727 738600 or email: accountants@govgrant.co.uk.

ARTICLES
Surrendering losses for an R&D tax credit
Losses for credits
16 May 2022
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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential
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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules
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