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It was Harold Wilson – the pipe-smoking former Prime Minister beloved of 1970’s television mimics – who was credited with coining the phrase about a week being “a long time in politics”. I would love, therefore, to hear his impressions of a seven-year period on the authorities’ efforts to clamp 
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One of ETC’s directors, Andy Wood, had an article published in a recent edition of Taxation Magazine. The article considered the facts and implications of the Supreme Court’s decision in the Derry case. Even by tax standards, this case is not a particularly exciting one. It is rather technical and focuses 
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Stamp duty land tax: anti-avoidance rule may apply even in commercial transactions The First-Tier Tribunal decision in Hannover Leasing v HMRC published in May 2019 is the first substantive stamp duty land tax decision following the Supreme Court’s 2018 ruling in Project Blue. Following the reasoning in Project Blue, the 
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It’s not often that a Victorian vaudeville performer finds himself even loosely associated with someone holding one of the highest offices in British politics. However, the elevation of Sajid Javid from the position of Home Secretary to Chancellor of the Exchequer following Boris Johnson’s victory in the Conservative leadership campaign 
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Tax abuse and insolvency – joint and several liability for tax debts Tax abuse and insolvency – what? Before you choke on your lunch, these new draft provisions forming part of Finance Bill 2019/20, only apply in certain circumstances. Those ‘certain circumstances’ are where there is an insolvency or a 
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Profit Fragmentation Rules Introduction – Profit Fragmentation Rules This has been billed as the new Diverted Profits Tax (“DPT”) for individuals, partners and SMEs. As such, covering the gaps in those original DPT rules. These rules were introduced as part of the Government’s clampdown on international tax avoidance.  The rules 
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EU tax avoidance directive – DAC6 – HMRC, Hallmarks, CRS & MDR Background Both the Panama & Paradise Papers have acted as a shot in the arm for those calling for greater tax transparency. Initially, the UK looked as though it would act unilaterally (as with the Diverted Profits Tax) as 
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Derry Supreme Court case – a technical overview Background – Derry Supreme Court case Earlier this week, the Supreme Court handed down its judgement in the Derry case. The decision was a unanimous one in favour of the taxpayer. However, even in the heady world of tax, this was not 
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Make Me Cry: Cheryl Tweedy’s Alleged Avoidance Scheme Certainly Not in Tune with HMRC Crackdown The tax industry has long since been viewed as one of the professions in which careers are pursued, if not in secrecy, then certainly with the sort of discretion required when dealing with often confidential 
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Less than a month ago, I found myself forced to return to the relatively familiar topic of foreign nationals snapping up UK property. It’s become a semi-regular theme of debate on this ‘blog not because we’re short of subjects to consider but because Government has made non-UK residential property owners 
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