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Heather Williams

Heather Williams is a tax partner at Azets and previously was the national head of innovation reliefs at a top ten accountancy practice. Heather has worked in the OMB sector for over 30 years, specialising in R&D and patent box claims. She can be contacted by email: heather.williams@azets.co.uk.

ARTICLES

Time to switch?

A ‘De Silva’ lining?

How proposed changes to the patent box regime will affect SMEs and some practical considerations if a company wishes to register a patent.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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