About Sharon Collier

An experienced Chartered Tax Adviser and Trust and Estate Practitioner, Sharon joined ETC Tax in September 2016.

Are we likely to see the end of FATCA any time soon? FATCA came into force in 2014. It requires foreign financial institutions (FFIs) to disclose their US clients’ accounts, either to their own domestic tax authority or directly to the US Internal Revenue Service (IRS). At the time of 
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Latest Changes to UK Tier 1 Investor Visas from March 2019 – Tax Help & Advice On 7 March 2019 the Government announced that it is bringing forward a number of changes to the Immigration Rules, which further demonstrate a commitment to attracting leading talent, particularly due to Brexit, whilst 
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Consultation on a new SDLT surcharge applicable to non-residents purchasing UK residential property HMRC has opened a consultation in relation to the design of an additional stamp duty land tax surcharge on non-residents who buy residential property in England and Northern Ireland. The idea had originally been announced by the 
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When it comes to R&D Tax Relief, software development is one area which has historically been challenging for both companies and advisers. Identifying whether a project qualified for relief could be difficult. Whilst it is easy sometimes to overlook “the other side of the fence”, these types of claims also 
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EXCITING TIMES AHEAD NEW OFFICE IN SPINNINGFIELDS MANCHESTER A fast-growing Cheshire based tax consultancy has announced plans to open a new office in Spinningfields in January. ETC Tax, who has also recently undergone a rebrand, has previously serviced clients in and around the city centre from its head office in 
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2018 SAW THE REBRANDING OF ENTERPRISE TAX CONSULTANTS TO ETC TAX! The wide variety of work being completed by ETC’s tax advisers has also led to a significant development for the firm, its recent change of name and rebrand. Founder and Technical Director, Andy Wood, commented that, the type of 
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Budget 2018: Change in Definition of Permanent Establishment & Amendments to Diverted Profits Tax Change in Definition of Permanent Establishment If an overseas business has a UK Permanent Establishment (PE), the profits of the business that are attributable to that PE, either directly or indirectly, are chargeable to UK tax. 
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April 2019 loan charge: HMRC’s curious intervention on EDM1239 For those of you who: • buy a newspaper; • that newspaper is The Times; and • if you managed to get to the outer most limits of the Money section then you might have seen I was quoted in respect 
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Business Property Relief and Furnished Holiday Lettings – To B(PR) or not to B(PR)? Tax Advice Update – The position on Furnished Holiday Lettings following the Graham Case… Where we are now following the Graham case? The Background IHT and Land-based businesses, have recently been something of a battleground between 
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HMRC seeks power to force disclosure of third party information without judicial oversight HMRC has opened a consultation “Amending HMRC’s Civil Information Powers”. According to HMRC, the ‘massive change’ in the information systems landscape since its current powers to demand third-party information were originally legislated, suggest that they may no 
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