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Draft Finance Bill 2019/20 – Tax Help & Advice Amidst Brexit uncertainty and the Conservative Party leadership contest, the Government has published draft clauses for Finance bill 2019/20. Key measures include: Off-payroll working in the private sector Following consultation that concluded earlier in the year, new legislation will be introduced 
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The Limit of Recovery and Enforceability: Income Tax, National Insurance and PAYE The myriad of rules relating to the recovery and enforceability of income tax, National Insurance and PAYE are lengthy, complex and substantively different. The Office for Tax Simplification has previously reported on the ‘creaking links’ between income tax 
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Supporting Home Start in Warrington & Attending Myersons Annual Quiz Once again ETC Tax attended Myersons annual quiz, held this year at the Con Club Altrincham. It was a huge success, although the same cannot be said about Team ETC Tax… It’s not the winning it’s the taking part, well 
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In HMRC v R Tooth [2019] EWCA Civ 826, the Court of Appeal has quashed a HMRC discovery assessment finding that it had gone “stale”. Raymond Tooth, the taxpayer, had appealed against a discovery assessment in relation to his participation in a tax avoidance scheme in 2008/09. Both the First-Tier 
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What is ‘Ordinary Share Capital’? – Types of Ordinary Shares vs. Preference Shares, Premiums & Characteristics. As the poet, William Blake, once said, “hindsight is a wonderful thing, but foresight is better”. This particularly rings true when devising a corporate exit strategy and ensuring the applicability of Entrepreneurs’ Relief (ER) 
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Creative Industries Tax Reliefs; Video Games, Film, TV & Theatre, Museum & Galleries With 2019 set to be another big year for films, video games and television with highly anticipated new releases and box office records to be broken, the creative industries are pushing itself to new heights. Recognising the 
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Offshore Companies & Non-UK Resident Property Companies: Owning Commercial & Residential Property… The Forthcoming Changes April 2020. Non-UK resident companies with UK property income are subject to income tax rather than corporation tax under the non-resident landlord scheme. From April 2020, such companies will be charged to UK corporation tax 
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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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A Trust is a Trust is a Trust…. even if not evidenced in writing… This was the finding of the First Tier Tax Tribunal in the case of Tang v HMRC, 2019 UKFTT 0081 TC Lily Tang was a midwife who worked in the NHS. In 2013 HMRC found out 
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Kaye Adams v HMRC: Tribunal defeat broadcasts HMRC’s problems with IR35 Introduction As has been previously noted on the pages of this ‘blog, the vocabulary employed by HMRC to describe its pursuit of those whom it regards as unfairly dodging their fair share in tax is somewhat muscular. For instance, 
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