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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 : Non-Resident Capital Gains Tax (“NRCGT”) NRCGT was introduced with effect from April 2015 in relation to non-residents disposing of 
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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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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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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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