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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In their most candid moments, even ardent supporters of HMRC must admit that the last few months have not been kind to its reputation. Just before Christmas, a House of Lords committee issued a less than festive critique of new Revenue powers designed to tackle avoidance and evasion. Whilst underlining 
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Anyone passing HMRC’s headquarters in the centre of Westminster cannot help but be impressed at how formidable a building it is. It creates the very physical impression of the department which it houses also being seemingly impregnable. That might be all very well and impressive but for a slew of 
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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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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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UK Budget 2018 – Tax Changes & Tax Planning for 2019 & Beyond. Despite speculation that the Chancellor would announce further restrictions to pensions tax relief, and fears that Entrepreneurs’ Relief might be scrapped, there were few surprises. More striking were the absences, with Brexit very much the elephant in 
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McLaren Racing Ltd v HMRC… The Tax Position on CTA 2009 s54; Fines, Penalties, Expenses & Business Profits Tax relief (or not) for fines Legislation (CTA 2009 s54) states that a company can deduct expenses that are wholly and exclusively for the purpose of the trade against their business profits. 
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Image rights: Altered images – will the Government shift the goalposts on image rights? Even many of those who don’t regard themselves as football fanatics are familiar with the fact that England’s sole World Cup win came on home soil in 1966. Through “years of hurt” stretching across the intervening 
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Tax returns: HMRC clamps down on ‘careless’ city tax errors “To err”, wrote the English poet Alexander Pope, “is human”. Glancing over the latest HMRC annual report, which was published this July, one might add that it’s also hugely expensive. According to the Revenue’s figures, a £9.2 billion chunk of 
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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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