Loan Charge APPG invite – January 2020   General – Loan Charge invite   ETC Director, Andy Wood, was invited to meet with the Loan Charge All Party Parliamentary Group (“APPG”) on Monday 20th of January.   Sadly, due to the late notice, he was unable to attend. However, as an 
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Document Based Penalties vs. a Tax Geared Penalty With the passing of the 31 January deadline for the submission of self-assessment tax returns this seems a useful time to reflect on HMRC penalties. These come in a number of forms, where for instance a return is submitted late the penalties 
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Flybe & HMRC Deal Delays? Flybe and HMRC are refusing to disclose details of the deal by which it has been agreed that Flybe will, it is reported, delay the payment of up to £10 million of tax. Without looking for “conspiracies” this begs the question why. Leaving aside anything 
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The Letter of the Law vs. the Spirit – Is HMRC Morally Bankrupt? *Before dealing with this question I should mention that in my experience the vast majority of HMRC staff try to do a good job, are helpful and professional. That they do so against a background of, I 
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Introduction – The Tax Man & Social Media – The Spy Who ‘Followed’ Me Last Christmas, a few days before the 25th, my father in law announced that he wouldn’t have ‘Alexa’ in the house. This was seemingly over his concerns that Amazon’s disembodied helper would be listening to his 
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HMRC Launch Review of the Controversial Private Sector IR35 Proposals The government has announced a review of the implementation of the controversial private sector IR35 provisions. The review will look at the implementation of the proposals and will… “gather evidence from effected individuals and businesses to ensure smooth implementation  …  and will 
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HMRC & the Unsustainable Appeals – Freedom of Information Request Within the last two months, we have had considerable success in relation to a number of appeals we have made to the First-tier Tribunal, in relation to substantive challenges to HMRC decisions and penalties. In each case, HMRC had vigorously 
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The prologue   Worst title for an Agatha Christie novel ever.   However, in the Autumn of 2017 we began acting for a total of 23 clients (in reality more than this as there were a number of married couples) who were involved in a plot so murky that – 
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Loan Charge Review — A Summary of Compliance & Payment Terms As part of the now completed loan charge review, the government has announced several revisions following the recommendations of Sir Amyas Morse. This article focuses on how these recommendations have affected the loan charge payment terms. Changes to the 
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20th December 2019 Loan Charge Review The loan charge review was published on 20 December 2019 and the Government’s response was published alongside it. We have set out our thoughts in our article Loan charge independent review – was it all worth it? In this article, we set out the 
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