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David Paul

David Paul is a senior employment tax specialist at UNW LLP. David provides a range of employment tax support to clients of all sizes and from 2020 has assisted clients with CJRS compliance and HMRC risk reviews. He can be contacted by email: davidpaul@unw.co.uk. www.unw.co.uk/team/David-paul.

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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers

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Deadline dates for October 2024

CASES

Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings

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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence

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