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HMRC and technology Introduction Cast your mind back, dear reader, to a time not so long ago when marketing seemed more gentle and the notion of digital taxation extended only to counting on your fingers (and possibly your toes too) while filling in your self-assessment return. You may recall a 
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Celebrities and tax Such is the omnipresent nature of modern news news that it’s hard to imagine a time when stories weren’t constantly available to us online and on-screen. Yet it’s true that before the creation of the American satellite network CNN, our national news feed consisted of a couple 
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The taxman cometh: HMRC and company insolvency The idea that the UK’s business tax regime has become increasingly complex over recent years, enveloping companies in a veritable web of red tape, has become something of an accepted wisdom in recent years. It is one thing, however, to believe that to 
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Background During our stroll around the Autumn Budget 2017 documents we have seen the good – the incentives being thrown at innovative knowledge intensive business; the bad – CGT changes to direct commercial property disposals for non-UK resident individuals and indirect disposals of all UK property; and now we have 
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Background – non resident investors in UK property The devil is in the detail is probably the most oft heard statement on Budget Day. Phil didn’t disappoint this year with something buried so deep, it was in danger of re-emerging on a good length at the Gabba. I suspect the 
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An academic drive to stamp out Stamp Duty Land Tax? Towards the end of the year, as the nights draw in, we often find ourselves reflecting not only on the course of the preceding 12 months but musing on the events of previous years. I recently found myself remembering the 
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Such is the degree to which we rely on technology nowadays that it’s difficult to imagine at times how we’d live without it. Imagine the impact of an IT-free life for businesses of all sizes, especially those which count on computers to process essential administrative functions, in particular. That’s certainly 
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Please hold It will perhaps not come as too much of a surprise to anyone who’s ever had dealings with HMRC to learn that the UK’s tax system is complicated. That’s not just the case for individuals whose direct involvement with the Revenue is relatively occasional, such as the filing 
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Introduction Many entrepreneurs’ have a difficult relationship with pension schemes. The tax relief being at a high price for many due to loss of control and restrictions on the use of the money and the timing and form of the benefits. There has been a relaxation of the form of 
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Introduction In our view, an unfunded pension scheme can be an extremely flexible way of providing for retirement without tying up cash with a third party provider. This note considers the tax implications of such an arrangement. First of all, we will set out the context of pensions generally.   
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