Lee Knight

Lee Knight is a tax director at RSM UK specialising in employment tax and the construction industry scheme. He can be contacted by tel: 020 3201 8508 or by email: lee.knight@rsmuk.com.

ARTICLES

Lee Knight discusses payments made under a settlement agreement.

’Tis the season of goodwill, or is it?

Clock is ticking

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

DEADLINE DATES

Deadline dates for May 2025

CASES

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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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Lee Knight

Deadline dates for May 2025