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.

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In with the new

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

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

DEADLINE DATES

Deadline dates for June 2024

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Patrick Fletcher

Deadline dates for June 2024