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Karl Leesi

Karl Leesi is tax knowledge manager at Moore Kingston Smith LLP. He can be contacted by email: KLeesi@mks.co.uk.
ARTICLES
Q&A: Host employers
Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.
23 September 2024
Q&A: VAT implications of DELTA Merseyside v Uber
Geraint Lewis and Karl Leesi discusses the various VAT implications of DELTA Merseyside v Uber.
29 July 2024
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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025
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