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Sarah Boyes

Sarah Boyes is senior tax manager (R&D) at PKF Francis Clark. She spent a number of years in industry as an engineer after a mechanical engineering degree. Seven years ago Sarah moved into R&D consultancy. She started at a boutique company before moving to Moore Stephens/BDO and joined PKF Francis Clark in 2019. She can be contacted by email: Sarah.boyes@pkf-francisclark.co.uk.

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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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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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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