My role
I joined Lovewell Blake in 2008, after graduating from the University of East Anglia.
Specialising in tax, I started my career within the healthcare department in our Norwich Office. Developing to a manger based role within the team, I was responsible for the general management of tax compliance, tax planning and specialist advice for medical professionals.
In 2019, I accepted an exciting opportunity to join our tax consultancy team. I am now manager within our corporate tax team, where we provide a range of specialist tax services for our corporate clients, from owner-managed businesses to multinational companies.
About me
I qualified as a Chartered Tax Adviser (CTA) in 2016, gaining membership to the Chartered Institute of Taxation (CIOT). I am also a joint member of The Association of Taxation Technicians (ATT).
In my free time, I enjoy playing badminton and like to run regularly with my fiancée.
My sectors and specialisms
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Business and employment taxes
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Corporate tax compliance and advisory services
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Research and Development tax
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Personal tax and Private Clients
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International tax
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Healthcare services
Speak to me about
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Personal and corporate tax compliance and planning
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Business taxes and reliefs
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Employment taxes
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IR35 and Off-payroll working
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International tax for individuals and businesses
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Advice for GP practices and NHS consultants
Latest Articles
Reductions in Capital Gains Tax on Non-Principal Residences
Shaun Davison reacts to the Chancellors announcement on a reduction in Capital Gains Tax on Non-Principal Residences.
Furnished holiday lettings relief
The abolition of Furnished Holiday Lettings relief will have major implications for our region, a major tourist hotspot.
HMRC U-turns on tax treatment of double cab pick-ups
On 12 February 2024, HMRC issued new tax guidance on the tax treatment of double cab pick-up trucks, which classified them as cars, opposed to commercial vehicles, for benefit in kind (BIK) and capital allowance purposes.
When there’s no benefit to child benefit
You are entitled to Child Benefit payments if you are responsible for bringing up a child who is under 16, or under 20 if they stay in approved education or training. It is a non-taxable benefit, which can be claimed at a current rate of £24 per week for your eldest (or only) child, and then £15.90 per week for each further child. Although Child Benefit isn’t means tested and isn’t taxable as such, you may be subject to a tax charge to essentially ‘claw back’ some or all of the benefit if income exceeds £50,000. This is called the High Income Child Benefit Charge (HICBC).
Capital Allowances - Full Expensing
The Chancellor Jeremy Hunt announced in the November 2023 Budget that full expensing for capital allowances will be made permanent, with the aim to help boost business investment and increase global competitiveness.
Taxpayers given more time for voluntary National Insurance contributions
The government have announced an extension to the transitional arrangements for buying National Insurance (NI) gaps in their State Pension history.
Pensions allowances boost will have widespread benefits
The increase in the Annual Allowance (the amount you can put into your pension in any one year without incurring punitive tax charges) from £40,000 to £60,000 had been widely signalled prior to the Budget, but Jeremy Hunt pulled a rabbit out of the hat by abolishing altogether the Lifetime Allowance, which stood at £1.07 million.
End of the Super Deduction?
To support the economy in response to coronavirus, the government introduced the ‘Super-Deduction’ in April 2021 allowing companies investing in qualifying new plant and machinery assets to claim enhanced capital allowances up to 130%.
Is your Company ready for the April 2023 tax changes?
From 1 April 2023, there will be a new financial year and as always this comes with a range of changes to the regime of tax applied to companies in the UK.
Salary or dividends 2023/24 - which should I take?
After a series of announcements and reversals, the dust has settled on tax rates on dividends and bonuses.Even so, the Chancellor, Jeremy Hunt, included some additional elements in his Autumn Statement as part of a renewed focus on raising tax.
Government permanently extends Annual Investment Allowance (AIA) limit
In his Autumn Statement, the Chancellor Jeremy Hunt confirmed the Annual Investment Allowance (AIA) will be extended at the level of £1 million permanently.
Autumn Statement reaction from Shaun Davison
Individual taxpayers, both employees and investors, are facing bigger bills following the Autumn Statement.
NHS Pension - Have you checked your Annual Allowance charge position?
Thousands of NHS healthcare professionals, including consultants, general practitioners and dentists, have started to receive copies of their Annual Allowance Pension Savings Statements (AAPSS) from the NHS Business Services Authority (NHSBSA).
HMRC target “People with Significant Control” of a company
HM Revenue & Customs (HMRC) have issued ‘nudge’ letters to taxpayers who they consider may not have reported a disposal of shares in an unlisted company in which they had a significant interest.
Partnerships may be subject to TRS
Where there is land and or property in a partnership, in very simple terms, it is ‘held in trust’ for the benefit of all the partners in the partnership. Although the value of that land may be credited to individual partners’ capital accounts, it has as a matter of law become partnership property and therefore is held to benefit all the partners.
How looking after the grandchildren* could help your state pension entitlement (*other relationships are available!)
With the increasing cost of childcare, it’s not uncommon for hard-pressed parents to turn to their family, especially grandparents, for help with looking after the children.
Cryptoassets
Although cryptoassets may seem like a niche area to some, HMRC are continuing to monitor the way in which such assets are held, traded, and taxed.
HMRC targets business owners claiming Business Asset Disposal Relief (BADR)
HM Revenue & Customs (HMRC) have announced they are reviewing the position of taxpayers who have made substantial gains during their lifetime and may have inadvertently exceeded their lifetime limit for Business Asset Disposal Relief (BADR).
Plug-In Car Grant for electric cars scrapped
The government has announced that it is withdrawing the £1,500 Plug-In Car Grant (PICG), with immediate effect (as of 14 June 2022), for new order of electric cars.
ATED relief for dwellings made available to Ukrainian refugees
The Government has announced that it intends to introduce legislation in Finance Bill 2022/23 to provide relief from the Annual Tax on Enveloped Dwellings (ATED) for those companies who make a dwelling available for occupation by refugees under the Homes for Ukraine Scheme. The legislation will have effect from 1 April 2022. A similar relief will be available for Stamp Duty Land Tax (SDLT).
Reporting your property disposal within 60 days isn’t the end of things!
The requirement to report certain disposals of UK residential property shortly after the disposal, rather than simply in that year’s tax return, came in from 6 April 2020. Initially, the deadline to both file the report and pay any CGT was 30 days from completion. In response to concerns raised by many people, the Chancellor announced in the Autumn 2021 Budget that this would be extended to 60 days for disposals which completed on or after 27 October 2021.
Government rejects proposals for fundamental changes to capital taxes
Taxpayers have been in limbo for several years, wondering whether the Government would act on any of the recent proposals for changes to capital taxes.
Making Tax Digital (MTD) for income tax delayed by a year until 2024
The government confirmed on 23 September that, following concerted feedback from a range of stakeholders, the planned introduction of MTD for income tax in April 2023 will be delayed until April 2024.
HMRC clarifies new penalty regime for late tax payments
HM Revenue & Customs (HMRC) has updated their guidance on the new regime for penalties and interest for late payment of tax. This is the next step in an ongoing process of unifying the rules across all the taxes.
Summer holiday Tax-Free Childcare reminder
With the summer holidays approaching, HM Revenue & Customs (HMRC) are reminding working families that Tax-Free Childcare top-ups can be used to help pay for childcare costs, such as accredited holiday clubs, childminders, or sport activities.
Self-Employment Income Support Scheme – fifth grant
Following the closure of the fourth Self-Employment Income Support Scheme (SEISS) grant on 31 May 2021, the government have announced further details of the fifth, and most likely final, SEISS grant.
Tax after coronavirus – disappointment at dismissal of Committee’s recommendations
When the cross-party Treasury Committee made a series of recommendations to Government in March 2021, there were specific suggestions, some of which were introduced in the spring Budget, but also a more general plea for a clear tax strategy.
All change for CGT?
Capital gains tax (CGT) affects lots of key, often pressured, circumstances for individuals – selling your home, getting divorced, running or investing in a business, or developing a small piece of land. Despite this, many people don’t realise how the tax works, or how to report and calculate any tax that’s due.
How super is the ‘super-deduction’ for the hospitality sector?
Since 1 April, companies have been able to take advantage of the temporary increase to capital allowances for corporate expenditure which was announced in the Spring Budget to encourage businesses to invest, thus boosting the economy. Given that the hospitality and leisure industry has been hard hit by the Covid-19 crisis, relief of £130 for every £100 spent sounded as good as the ‘super-deduction’ title implies, but businesses still need to think about the implications before either assuming their expenditure will qualify or committing to new expensive purchases.
What are the tax rules for the new Cryptoassets phenomenon?
It may feel like an alien world, full of complicated jargon and unseen digital transactions, but HMRC has been considering how cryptoassets should be taxed for years and have recently pulled together all their existing guidance into a new Manual. There isn’t any new legislation to go with it because they consider that existing rules cover this new way of trying to make money – many would disagree but how do you know what to do about your tax in the meantime?
Residential property developer tax proposals aim to raise £2 billion
The government issued a consultation paper at the end of April proposing a new ten-year tax on property developers which will help cover the cost of the cladding remediation work required following the Grenfell disaster. However, the targeting at all developers, not just those who may have affected properties and the £25 million definition of large, may not be far out of reach.
HMRC issue Self-Assessment payment plan deadline reminder
HM Revenue & Customs (HMRC) are reminding Self-Assessment taxpayers that they have until 1 April 2021 to pay any outstanding tax liabilities in full for the 2019/20 tax year, or set up an online payment plan, to avoid a 5% late payment penalty charge.
Tax after coronavirus – there has to be reform to address the unsustainable public finances
With the current financial crisis and more challenges looming in the future, now is the time for significant forward-thinking tax reform, in the context of a clear long term-strategy, says Shaun Davison of Lovewell Blake.
What to do if you missed the 2020 tax return deadline?
HM Revenue & Customs (HMRC) revealed that more than 10.7 million people submitted their 2019/20 Self-Assessment tax returns by the 31 January 2021 filing deadline.
HMRC U-turn on Self-Assessment late filing penalties
Thousands of Self-Assessment taxpayers are to benefit from HM Revenue & Customs (HMRC) announcement to postpone tax return late filing penalties until 28 February 2021.
Some form of Wealth Tax inevitable given economic black hole and manifesto commitment on income tax
With a huge hole in the public finances caused by the Covid pandemic, and a manifesto promise not to raise income taxes, some form of wealth tax looks increasingly inevitable, says Shaun Davison.
Company Car versus Car Allowance
The company car is a valuable negotiating tool offered by employers, looking to promote or reward key employees within the business, however, the popularity of uptake has reduced in recent years - mainly due to increases in the company car tax rates, with employers looking to offer cash allowances as an alternative.
National Lockdown - Furlough Scheme extension and other business support
Following the Prime Minister, Boris Johnson’s, statement on Saturday (31 October) it was announced that England is to enter a further National Lockdown from 5 November 2020, ending on 2 December 2020 at the earliest.
Self Employment Income Support Scheme (SEISS) extension
When announcing the ‘Winter Economy Plan’ in September 2020, the government confirmed that the Self Employment Income Support Scheme (SEISS) will continue until April 2021.
Coca Cola - When is a van, not a van?
Following HM Revenue & Customs (HMRC) victory in the Court of Appeal over drinks giants Coca Cola, the classification of van for tax purposes is thrown into yet more turmoil.
HMRC launches online payment support service for Self-Assessment taxpayers
Following the Chancellor’s, Rishi Sunak, Winter Economy Plan announcement, HM Revenue & Customs (HMRC) have unveiled their online payment support service, with the aim to help up to 11 million Self-Assessment taxpayers spread the cost of their tax payments.
Second tranche of self-employment grants go live today
Applications for the second instalment of grants under the Self-Employed Income Support Scheme (SEISS) have opened today.
Summer Statement: Chancellor announces 'Plan for Jobs' policy to help Britain bounce back
Whilst delivering the summer statement in Parliament on 8 July 2020, the Chancellor of the Exchequer, Rishi Sunak, presented his ‘Plan for Jobs’ worth up to £30 billion to help Britain bounce back from the Coronavirus outbreak.
HMRC to launch Coronavirus Statutory Sick Pay Rebate Scheme
The Coronavirus Statutory Sick Pay Rebate Scheme was announced by the government in the Budget as part of the package of support measures for businesses affected by the COVID-19 outbreak.
Job retention scheme claims portal working well for employers who are well-prepared
The new Coronavirus Job Retention Scheme claims portal is working well, but there are a few key things employers can do to make their experience of it run smoothly, says Shaun Davison of Lovewell Blake.
Student Loan system overhaul to benefit millions of students and graduates
The Government have announced that a new online service will enable graduates to easily keep track of their student loan accounts, as part of improvements to the student loan repayment system.
New capital gains tax rules could catch out those selling buy-to-lets, second homes and furnished holiday lets
A leading Norfolk tax expert is warning of new rules coming in next April, which could catch out buy-to-let landlords, second-home owners and people with furnished holiday lets.
UK taxpayers to be given 30 day window to pay Capital Gains Tax on property disposals
UK taxpayers should be aware of new rules taking effect from April 2020, under which the Capital Gains Tax (CGT) on the disposal of residential property needs to be reported and paid to HM Revenue & Customs (HMRC) within a 30 day window.