Tax Consultancy from IRIS PTP

Tax Consultancy Services

SWATUK has joined forces with IRIS Professional Tax Practice to bring you the very best in tax consultancy.

This new alliance complements the existing tax services and training courses which accountancy firms can obtain from SWATUK. These include:

• A wide range of core and specialist CPD tax courses at venues across England and Wales

• Practical and lecture-based staff workshops and technician level courses, with some topics being available as live webinars

• Tax and accounting file reviews

• Tax dividers and filing documentation

IRIS Professional Tax Practice has provided tax consultancy services for many years to our Member firms. We are now widening our relationship to be able to offer competitive rates for tax consultancy to all SWATUK clients.

This article gives you more information about:

• IRIS Professional Tax Practice

• Tax Helpline and Consultancy Services

•The Consultants

• SWATUK Member Discounts

• About IRIS

• Contact Information

IRIS Professional Tax Practice

Whether you just want to check a simple point or need to plan a complex transaction, IRIS Professional Tax Practice’s experts are there for you and your clients.

As a practitioner you cannot afford to be complacent about tax risk impacting upon your client base. You need to be able to take a correct technical view of every item in returns and accounts - every time.

HMRC's uncompromising approach to the new compliance regime means that failing to take a sustainable view of a tax treatment will be costly – and potentially very costly – in terms of penalties for your clients and in terms of lost goodwill for you. Proactivity in tax matters is the order of the day. But nowadays few have the time, capacity or specialised knowledge to cope with every tax eventuality. That's why IRIS Professional Tax Practice has assembled some of the UK's leading tax consultants to provide you with advisory support you can rely on.

IRIS Professional Tax Practice has expert advisers in the following areas:

• Direct Taxes and National Insurance Contributions

• VAT and Customs Duties

• Capital Taxes, Trusts and Estate Planning

• Stamp Duty and Stamp Duty Land Tax

• Valuation and Capital Allowance Planning

• Share Schemes and Employee Incentives

IRIS Professional Tax Practice can also provide invaluable tax advice to acquiring or selling firms who use SWATUK’s Practice Mergers and Acquisitions Service.

Tax Helpline and Consultancy Services

IRIS Professional Tax Practice offers a service to suit you, at a price you can afford.

Helpline Service

For simpler queries, just one phone call lets you access quick-response expertise to guide you and your clients. Tax queries are charged in units of 15 minutes (or part thereof).

Consultancy Service

IRIS Professional Tax Practice provides a comprehensive range of tax consultancy services and can:

• Draft and settle letters for you

• Give second opinions

• Formulate and advise on planning matters

• Advise on HMRC compliance checks

• Deal with tax enquiries for you

• Attend meetings with you, your clients and HMRC

• Represent you before Tribunals

• Be your expert witnesses in Court

IRIS Professional Tax Practice charges on a competitive time basis for each 15 minute consultancy unit (or part thereof).

However, for clients who require a different charging matrix, IRIS Professional Tax Practice provides flexibility and, for example, will agree a fixed fee in advance on request or give you a quote for any consultancy service prior to commencement of the work if you wish.

The Consultants

Direct Taxes and National Insurance Contributions

Andrew Gotch BA MA CTA (Fellow)

Andrew's high-level HMRC background and his magisterial grasp of statute and case law keep him in constant demand. He will guide you through the technical tax difficulties of company reorganisations, business or company sales and purchases, as well as the complexities of Capital Gains Tax and employment taxation.

Andrew also provides specialist advice on technical enquiries and tactical issues in compliance checks and investigations, whether with local HMRC Officers, HMRC policy specialists, or SCIO.

Andrew was awarded the Chartered Institute of Taxation's fellowship thesis prize and gold medal in 2005. He is Chairman of the CIoT’s OMB Technical Sub-Committee and sits on its Employment and Management of Taxes Technical Sub-Committees.

Nikki Moore BA ACA CTA

Nikki is a Chartered Tax Adviser and a Chartered Accountant. Her many years of experience in first tier firms and in smaller professional practices makes her advice particularly responsive to the needs of both large and small clients and leaves her well placed to advise on all areas of UK client tax including company reconstructions, acquisitions and mergers, tax efficient structuring, incorporation and family companies.

Anne Sanders CTA

Anne's many years of experience in HMRC and at a senior level in two first tier firms has given her an extensive technical knowledge of individual and company taxation including income and capital gains. Anne has specialist experience of the tax issues found in the 'not for profit' sector and her advice provides practical technically sound solutions to your clients' tax problems.

Neil Simpson MA FCA

Neil provides practical solutions and effective strategies for problematic overseas and cross-border business tax issues, such as inward and outward investment, transfer pricing, thin capitalisation, double tax treaty planning and forex, as well as for domicile and residence disputes and the anti-avoidance concerns of individuals in the UK and abroad.

Ian Leigh ACA

Ian is a Chartered Accountant who has specialised in tax since 1985. Having started out with major firms he later spent 14 years as tax partner in a respected City practice. Ian has advised owner managed businesses, public companies, private clients and trusts on the full range of taxes and through his involvement with a global network of firms, has a wide experience of international tax, domicile and non resident issues. Ian has also acted on a large number corporate transactions and reorganisations and advises on employee share schemes

VAT & Customs Duties

John Brown CBE MA FCA CTA FRGS

John's experience in VAT is almost as widespread as the tax itself. He has over 25 years of experience of VAT in all its aspects, both domestic and international, and sits as a Judge of the First Tier Tribunal for VAT and Duties cases. Amongst John's many notable victories was the famous Jaffa Cakes case.

Bob Davies AIIT CTA

Bob is an experienced consultant in all areas of VAT. He is currently the Chairman of the Institute of Indirect Taxation and is much involved in the development and standard of the Institute's examinations.

Bob’s advice has all the hallmarks of weight and authority that you would expect from one so eminent in his profession.

John Crawford AIIT

John’s extensive professional experience includes 19 years with HMRC and subsequently working as a VAT consultant with a major accountancy firm. He founded The VAT Consultancy in 1991.

He provides advice and planning guidance for a wide range of clients and has particular expertise in the VAT issues relating to land and property transactions/development, charity exemptions and cross-border trading.

John is a member of the south coast chapter of the VAT Practitioners Group and is also a regular public speaker at industry events for business organisations such as the Chamber of Commerce, ACCA and CIOT.

Steve McIntyre

Following a career of 19 years with HMRC, Steve joined a ‘big four’ accountancy firm in 1996 prior to moving to The VAT Consultancy in 2003. As an experienced consultant he provides solutions to a wide range of VAT issues for clients in the corporate sector as well as charities and public sector bodies. Steve is also an experienced VAT trainer and regularly hosts seminars and workshops. More recently he has spoken at events for CIPFA and the HFMA Technical Conference.

Over the past 6 years Steve has specialised in working with Local Authorities, assisting them with issues such as land and property transactions, partial exemption and capital goods scheme problems, leisure outsourcing projects and joint working arrangements with the NHS.

Steve has also advised NHS clients on all aspects of VAT management including COS recovery on revenue and capital, dealing with partial exemption and trading activities and outsourcing arrangements.

Allison Broadey ATII

Allison gained 13 years experience with HMRC before she moved to professional VAT practice with PricewaterhouseCoopers. She specialises in land and property, charities and partial exemption.

Allison has contributed chapters on VAT issues to two tax planning books, ‘Land Diversification and Planning’ published in 2002 and ‘Equine Tax Planning’ published in 2003.

Allison is also a regular contributor to the publication TAXLine, which provides planning tips for VAT and regular updates on recent developments in VAT rules.

Capital Taxes, Trusts & Estate Planning

Toby Harris LLB CTA TEP

Many years of experience as a solicitor have given Toby a broad and full understanding of Capital Gains Tax, Inheritance Tax, the taxation of trusts and the tax aspects of deceased estates. He has also written the leading textbook on Agricultural and Business Property Relief for Tottel Publishing, now in its 5th edition.

Michael Blake

Michael’s specialist tax knowledge is grounded in 15 years’ experience working in HMRC, and another 19 in the private sector.

Michael’s specialisms include offering advice on capital taxes to individuals and family businesses, notably farmers and owners of landed estates; general tax advice relating to jockeys, trainers and bloodstock breeders, and advice to practitioners on strategy and technical issues when dealing with difficult or serious tax enquiries.

Iris Wuenschmann-Lyall MA(Cantab) TEP

Iris is a solicitor with wide experience of private client work. She is a specialist in dealing with the complex legal issues surrounding trusts and estates, and advises on all aspects of trust taxation and capital taxes with particular emphasis on high net-worth individuals.

Iris is a contributing author to Tottel's Inheritance Tax and Capital Gains Tax annuals. Iris currently is one of two Technical Officers for STEP, the Society of Trust and Estate Practitioners.

Stamp Duty and Stamp Duty Land Tax

Ros Martin BSc PhD CTA

After many years as a source of top quality advice for PTP on a wide range of direct tax issues, informed by her years of experience within HMRC as Deputy District Inspector and working on the accounts in some of the UK's biggest companies, Ros is now concentrating her expertise on Stamp Duties and SDLT.

Ros will help your clients plan their transactions and compliance strategies in the most effective way possible to manage and reduce their liabilities.

HMRC is taking an aggressive interest in Stamp Taxes and the risks and liabilities can be very high. Let Ros help to navigate you and your clients through this little understood and problematic fiscal minefield.

Valuation & Capital Allowance Planning

Kelvin King & Ian Brewer

Kelvin and Ian are veterans of HMRC's Shares Valuation division and are now field leaders in the UK in the valuation of companies, goodwill and intellectual property for both commercial and tax purposes. HMRC is focusing extra resources on valuation issues. Negligently inaccurate valuations will attract hostile scrutiny and penalties. Kelvin and Ian can help you and your clients with accurate and sustainable answers to the tax valuation questions that many practitioners find arcane, problematic and confusing. Kelvin is co-author of Intellectual Property and Intangible Assets, published by Emis Professional Publishing

Chris Hart FRICS

Chris has enormous experience and expertise derived from many years as a First Class Valuer in the VOA's Head Office and a partner in GVA Grimley. A member of the RICS taxation policy panel since 1984, he is involved in consultations and working parties with HMRC on VAT, SDLT, goodwill, and the proposed PGS. He devised the RICS method of apportionment for Capital Allowances in second-hand buildings and prepares/negotiates claims for all types of Capital Allowances and the mitigation of balancing charges.

He was a primary author of the basis of valuation for taxation purposes, now UK GN 3 of the RICS 'Red Book' and has worked on the second edition of The Stamp Duty Land Tax Handbook published by the Estates Gazette.

John Dobing DipQS FRICS MAPM

John is an experienced Chartered Quantity Surveyor and provides our clients with the practical on site expertise necessary to plan and secure the maximum possible claims for Capital Allowances of all kinds relating to land and buildings. Why not find out what a properly planned Capital Allowance claim can do for your clients' tax bills?

Share Schemes & Employee Incentives

David Craddock MA BA

David specialises in employee incentive tax issues, particularly employee share ownership, reward management and offshore employment planning.

Share schemes are full of opportunities for your clients but with the current aggressive focus on unapproved schemes by HMRC, getting it right becomes more difficult every day. David will guide you through the technicalities to the most beneficial tax solution.

Company/Commercial Law

Catherine Gannon LLB CTA Solicitor

Catherine qualified as a CTA with a firm of accountants before qualifying as a barrister and subsequently as a solicitor, so she brings a unique and cost effective mix of skills to this difficult area.

Catherine specialises in employment law, company/commercial law, litigation, equity incentives and tax. She advises employers and employees on the tax and legal aspects arising from hiring, firing and everything in between, such as service agreements, consultancy arrangements, equity incentives, performance management, compromise agreements and termination payments.

Catherine also advises on company law issues faced by directors such as the sale and purchase of companies, shareholder rights, commercial agreements and joint ventures.

Transfer Pricing

Jennifer Paul BA ACA CTA

Jennifer is a Chartered Accountant and Chartered Tax Adviser with 18 years' experience of transfer pricing and related international tax advice. Jennifer spent 10 years in "Big 4" firms, where she became a Director of Transfer Pricing, and gained a broad range of experience of planning, documentation and defence work. She provides advice for all industries and has particular expertise in the areas of management charges, royalties and thin capitalisation.

Jennifer has a very practical and commercial approach to transfer pricing, and she is accustomed to explaining the complex technical issues which can arise, in clear and straightforward terms.

About IRIS

For more than 30 years IRIS has provided software and services to UK businesses and their advisers, specifically in regulatory areas.

It is the UK market leader for accountancy practices, law firms and the ‘not-for-profit’ sector and with over 60,000 customers is now the largest privately owned software and services business in the UK. The group is also a leading provider of payroll, HR, accounting and ERP systems for businesses.

IRIS Accountancy Practice Solutions offer a fully integrated range of market leading tax, accounts and practice management software for accountancy practices of all sizes, from start-ups through to 60% of the top 50.

For more information visit www.iris.co.uk/practice

SWATUK Full Member discounts

Through our alliance, we are pleased to be able to offer a 7.5% discount for SWATUK Full Member firms who use the Helpline or Consultancy services.

Contact Information

To contact the SWATUK and IRIS Professional Tax Practice helpline, simply ring 0845 450 1560 or email: taxadvice@swat.co.uk.