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Nimesh Patel

Nimesh Patel is a partner at Grunberg. He can be contacted by tel: 020 3989 4102 or email: nimeshp@grunberg.co.uk.

ARTICLES

Implications of possible changes to pensions tax in the forthcoming Budget.

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New Queries: 24 September 2026

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NEWS

Creative industry tax reliefs show healthy growth Clarification on ceased sources of income Tax tip: Services for overseas property owners are not always subject to VAT Movers and shakers: 24 September 2026 Globally mobile employees exempt from payrolling

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Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding loan Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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This week's opinion: 24 September 2026 Creative industry tax reliefs show healthy growth Clarification on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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