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Patrick Fletcher

Patrick Fletcher is a senior manager in the Innovation Reliefs and Incentives team at KPMG East Midlands. He can be contacted by telephone on 0115 945 4479 or email: patrick.fletcher@kpmg.co.uk. 

ARTICLES
How the new patent box rules will affect SME accounting

In with the new

28 February 2017
A new box

The new patent box rules will affect small and medium-sized enterprises

03 May 2016
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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
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