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The OTS IHT review – Simplifying the Design of Inheritance Tax – Farms and Businesses In this article I will consider the third key area considered by the OTS in 
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There have been a number of changes in recent years in relation to the ownership of UK land and property by non-UK residents. From a tax perspective this has included 
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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 
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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 
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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 
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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 
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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 
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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 
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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), 
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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 
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