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Paul Rosser

Paul Rosser is managing director and founder of Research and Development Consulting Limited. Paul won the award for outstanding contribution to tax by an individual at the 2025 Tolley’s Taxation Awards.
ARTICLES
Challenging poor standards of advice in the research and development sector
Lifting the lid on R&D
22 September 2025
Sensory overload
Sensory overload
23 May 2025
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums
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Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed
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This week's opinion: 9 October 2025 Guide to missing trader fraud and the Kittel principle Families face new inheritance tax pressures Corporation tax deductions on pension contributions Personal liability notices – a growing risk
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