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Patrick Fletcher

Patrick Fletcher is a senior manager in the Innovation Reliefs and Incentives team at KPMG East Midlands. He can be contacted by telephone on 0115 945 4479 or email: patrick.fletcher@kpmg.co.uk. 

ARTICLES
How the new patent box rules will affect SME accounting

In with the new

28 February 2017
A new box

The new patent box rules will affect small and medium-sized enterprises

03 May 2016
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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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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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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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