Business tax advice that
keeps things simple, strategic
& compliant.

Sumer Services Illustration

Business tax advice
that aligns with
your goals

Our Business Tax specialists help you navigate a complex regulatory landscape, delivering straightforward strategies that minimise liabilities while ensuring complete compliance.

We invest time upfront to understand your operations and commercial objectives, identifying tax efficiencies that perfectly align with your goals.count on.

Corporate Tax

Our proactive approach helps you stay ahead of legislative changes and plan with confidence. We deliver practical advice that supports compliance, protects value and ensures your business pays the right amount of tax.

Sumer Business Tax Corporate
Sumer left line 2

How we champion your business

Sumer Bank
Use tax to your advantage:

Strategic planning that aligns with your long-term goals.

Sumer Shield
Meet obligations, protect value:

Corporation tax management that satisfies HMRC and supports your bottom line.

Sumer Detail
Get advice you can act on:

Jargon-free guidance that empowers smarter decisions.

Sumer Calender
Stay future-ready:

Timely updates on legislative changes that might affect your business.

Your Corporate Tax Champions

Mike Reynolds

Midlands

Mike Reynolds

Mike joined DPC in 1999, qualifying as a Chartered Accountant in 2003.

Mike deals with all aspects of owner-managed businesses from the initial set up, company structure and accounting compliance to assisting business owners to unlock the full potential of their business.

Toby Ryland

London
Sumer - Team Image - HW Fisher - Toby Ryland

Toby Ryland

I am head of HW Fisher’s corporate tax division.

I work with entrepreneurs and privately-run businesses, helping them structure their business in the most tax efficient way possible.

When working with clients, my aim is to provide sound commercial business advice, while looking to minimise the tax liabilities that they face.

I work with a variety of businesses, although my main focus is on the technologyproperty and retail sectors.

My specialisms include tax structuring, merger and acquisition advice, as well as due diligence and consulting advice in areas such as R&D tax relief and the Enterprise Investment Scheme.

I am also an expert at advising overseas companies that are keen to invest in the UK and have assisted countless businesses to successfully establish themselves here.

I have over 20 years’ experience in corporate tax having joined Grant Thornton as a trainee in 1997. I joined HW Fisher as a partner in 2012.


Expertise

Nick Wright

Midlands
Sumer - Team Image - Jerroms - Nick Wright

Nick Wright

Nick joined DPC in 1998 as a trainee accountant on an apprenticeship scheme and qualified as a Chartered Certified Accountant in 2007. He became a director of DPC in 2022.

Nick has a wealth of experience providing advice to a broad range of clients from small start-up businesses to groups of companies and enjoys working closely with clients to help them achieve their goals.

He has a strong interest in all things IT related and enjoys working with clients in the application of IT to help drive financial automation and efficiencies.

VAT Services

Our VAT specialists help you navigate this complex area of taxation, ensuring compliance while identifying opportunities to improve cash flow and reduce administrative burden.

How we champion your business

Sumer Idea
Get the basics right:

VAT registration and deregistration support when you need it.

Sumer Magnifying lens
Identify potential issues:

Compliance reviews that spot and correct problems before they escalate.

Sumer Synchro arows
Navigate complexity:

Advisory services for complex transactions and international trade.

Sumer Bar Graph
Optimise your position:

VAT planning that improves cash flow within the regulatory framework.

Sumer Business Tax VAT
Sumer right line

Your VAT Services Champions

R&D Tax Credits

Innovation deserves reward. Our R&D tax credit specialists help you identify qualifying activities and prepare robust claims that maximise your benefit while standing up to HMRC scrutiny.

Sumer Business funding
Sumer left line 2

How we champion your business

Sumer Shield
Validate qualifying activities:

Careful assessment to confirm R&D work meets HMRC criteria.

Sumer Bar Graph
Maximise legitimate benefits:

Robust claim preparation that secures appropriate funding.

Sumer Piggy bank
Defend your position:

Support during HMRC enquiries to protect and substantiate your claims.

Sumer Calender
Plan for success:

Strategic advice to help you structure activities and documentation for future R&D claims.

Your R&D Tax Credits Champions

Cathy Kennedy

Northern Ireland

Cathy Kennedy

Cathy studied law at Queen’s followed by a Post-grad in Accounting at Ulster University. Cathy is dual qualified, Chartered Accountant and Chartered Tax Advisor. Cathy joined Sumer NI (formerly ASM Belfast) in 2013, initially working within the Forensics team before transferring to tax where she is now Associate Partner and leads the Innovations Team focusing on R&D Tax Relief and Patent Box claims.

Capital Allowances

Our Capital Allowance services enable you to claim all available tax relief on capital expenditure. We’ll help you improve cash flow, reduce your tax liability and free up funds for the things that really drive your business forward, from new equipment to team expansion.

How we champion your business

Sumer Bar Graph
Unlock full relief:

In-depth reviews to identify all qualifying capital spend.

Sumer Piggy bank
Maximise the benefits:

Strategic use of allowances to reduce your tax bill.

Sumer Calender
Plan major investments with confidence:

Expert support for property and construction projects.

Sumer Medal
Make timing work for you:

Guidance on when to incur spend for the greatest tax advantage.

Sumer Business Tax Capital
Sumer right line

Your Capital Allowances Champions

Mike Reynolds

Midlands

Mike Reynolds

Mike joined DPC in 1999, qualifying as a Chartered Accountant in 2003.

Mike deals with all aspects of owner-managed businesses from the initial set up, company structure and accounting compliance to assisting business owners to unlock the full potential of their business.

Reduce your tax burden and improve your cash flow.

Latest News

Making Tax Digital for Income Tax: Are You Prepared?

Making Tax Digital for Income Tax: Are You Prepared? Making Tax Digital for ITSA will partially replace self-assessment tax returns with four quarterly returns and an annual return, as part of the government’s plan to create a tax system fit for the digital age, following on from the successful Making Tax Digital for VAT rollout

Patent Box; An Underutilised but Highly Beneficial Tax Relief

The well-known R&D Tax Relief scheme has seen multiple changes year-on-year, whilst Corporation Tax and National Insurance Contributions continue to rise. However, one lesser known, but still lucrative, tax relief remains underutilised and that is, Patent Box, writes Cathy Kennedy, Associate Director at Sumer Northern Ireland. What is Patent Box? Introduced in 2013, Patent Box

Spring Statement 2025 – Key Takeaways

Rachel Reeves focused mainly on cuts to welfare spending (approximately £14 billion) to meet the Government's fiscal targets and cover the costs of high-tech defence. The Statement also concentrated on long-term economic growth and financial stability, writes Nicola Averell, Associate Partner at Sumer Northern Ireland. As promised by the Government, there were no further tax

Let’s get your business growing