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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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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 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation
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