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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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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Tax Efficient Giving & Charitable Foundations… To be a charity, an organisation must have purpose (or ‘aims’) all of which are exclusively charitable. A charity must also operate for the public benefit. There are different activities that have been described as charity events by the Charities Commission. Some of the 
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Research and development tax credits are by far the most attractive form of corporation tax relief for SMEs. Despite the potential for lucrative financial benefit, statistics abound that R&D relief is hugely undersubscribed by UK SMEs. The reasons for this often include: Definition of innovation Businesses may not be aware 
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R&D tax credits are theoretically open to companies across all sectors – it’s the nature of the innovation rather than the nature of the business which has to meet the requirements. R&D tax credits are a form of tax relief 
used by the Government to incentivise investment by UK companies 
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Whether you have a UK domicile or non-UK domicile can have a significant impact on your basis of UK taxation. So what is domicile? Domicile is a concept of private international law. The rules are set down in common law, but then modified by statute. The general law rules apply 
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