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About Thomas Slipanczewski

A tax adviser, Thomas joined ETC Tax in September 2018.

Discovery Assessments and Staleness HMRC have the authority to open a discovery assessment into a taxpayer where HMRC discovers that: (a) Any income or chargeable gains, which should have been assessed to tax, have not been assessed to tax; or, (b) An assessment to tax is or has not been 
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The Right Structure for the The Wrong Trousers: Aardman founders sell to Employee Ownership Trust Aardman Animation are pioneers of stop-motion animation, the creators of international icons of modern British culture, Wallace & Gromit, as well as a string of other successes such as Shaun the Sheep, Flushed Away and 
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Crypto asset tax : The New HMRC Guidance Update… In December 2018, HMRC released their long-awaited policy paper on the appropriate tax treatment of cryptoassets. This being HMRC’s second paper on this, the first being published in 2014. The paper goes some way in undertaking the difficult task of marrying 
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What’s New This Week @ETC Tax – W/C 31st December 2018 Happy New Year from everybody at ETC Tax. After our Christmas break, we are now back in the office and working hard. Here is some of the work we have been doing this week: Considering options to rollover significant 
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Domicile and The New Deemed Domicile Rules, HMRC Guidance & Notes The concept of domicile dates back to the Roman Empire and is generally described as a person’s permanent home. Although often referred to in a tax context, domicile is much broader and is rooted in private international law, which 
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HMRC Enquires, Discovery Assessments & Closure Notices HMRC enquiries – background Each year, HMRC undertake checks to validate the information submitted on the more than 10 million self-assessment tax returns it receives. HMRC may select a random selection of returns for enquiry; however, HMRC have the right to open an 
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Judicial Review and tax Introduction – Judicial review and tax The 2019 Loan Charge Action Group has launched a judicial review against HMRC in relation to the 2019 Loan Charge. In recent years, the courts have seen a sharp increase in judicial review against HMRC. In light of this, I 
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HMRC vs D Higgins; Off Plan Purchases & Principle Private Residence Relief (PRR) Exemption… The recent decision in the case of HMRC v Desmond Higgins [2018] UKUT 280 (TCC) confirms that Private Residence Relief (PRR) in relation to gains made on the sale of a house, originally purchased off-plan, does 
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