A Cheshire tax consultancy has announced plans to open a new office in Spinningfields in the New Year. ETC Tax, 
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Introduction A Company Share Option Plan (CSOP) allows a company to grant options over shares to employees and directors over 
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April 2019 loan charge: HMRC’s curious intervention on EDM1239 For those of you who: • buy a newspaper; • that 
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Image rights: Altered images – will the Government shift the goalposts on image rights? Even many of those who don’t 
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Tax returns: HMRC clamps down on ‘careless’ city tax errors “To err”, wrote the English poet Alexander Pope, “is human”. 
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Andy Wood, Founder and Technical Director at Enterprise Tax Consultants Discusses The Tax Reasons Why International Private Clients Are Choosing 
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Inheritance tax: lifetime gifts and the Inheritance Tax trap For most people, an increase in the value of the home 
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Tax avoidance: Tech, telly and Treasury tax tension Ever since the start of the Industrial Revolution in 18th-century Britain, entrepreneurs 
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Tax policy: What did the recent party conferences tell us about tax? Despite the frequency of the polls appearing in 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ 
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