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

Lifting the lid on R&D

Sensory overload

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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
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NEWS

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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

DEADLINE DATES

Deadline dates: 6 November 2025

CASES

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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

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Paul Rosser

Deadline dates: 6 November 2025