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I blog regularly on issues that affect entrepreneurial and technology-based businesses which are close to my heart. My blogs are often provocative and I don’t always share the views of fellow tax professionals. And I certainly don’t have any political allegiances.

I’m an all-round business advisor, and tax specialist. There’s always lots going on in the tax world and I will share some of my thoughts with you. As always, I welcome your comments and feedback.

Life is tough for the entrepreneur and private businesses in general. Despite claims to the contrary, banks are more or less closed for business. Other traditional sources of funding are few and far between. Early-stage businesses need to have an exceptional idea to secure funding. More established businesses need to fund expansion out of profits.

In our profession there’s been consolidation and there will continue to be so. The largest firms are moving back into the world of management consulting (funny how things come round in circles) and other top firms are squeezing the big boys at the edges. One thing doesn’t change though – most decisions are driven by short-term profit needs; I should know, I’ve been there and got the tee-shirt. That’s why I established Jupp Consulting – to be completely independent.

We put our clients’ needs first, provide a cost-efficient and proactive service, and celebrate with you when your success brings us success.

Andrew Jupp – Founder and Principal

The Chancellor’s first Budget of this Parliament

The Chancellor’s first Budget of this Parliament 150 150 AJ

The Chancellor delivers his first Budget of the new Government on 8 July. What would I like to see, and what do I expect to see? The first Budget of a new administration is often technically-detailed, and may contain bad news so as to get it out of the way as soon as possible. But with the Budget so close to the General Election, I…

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I can sing a rainbow

I can sing a rainbow 150 150 AJ

The proposed “Enterprise Bill” announced in the Queen’s Speech, is at first glance, more than welcome. However, I couldn’t help but recall that childhood song that mentions all the colours of the rainbow – and more! The colour alluded to in the proposed bill, is, of course, red. Specifically, that’s red tape. But how often have we heard this? For almost every one of the…

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DIY Budget – now I’ve seen it all

DIY Budget – now I’ve seen it all 150 150 AJ

The 2014 Budget, which is due on 19 March, is the last real Budget before the next General Election. There will probably be a Budget in March 2015 and with the General Election due no later than June 2015, that Budget is not likely to contain very much in the way of content and will probably only set tax rates and allowances for the forthcoming…

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Will Mr Osborne reflect the more optimistic outlook in the Autumn Statement?

Will Mr Osborne reflect the more optimistic outlook in the Autumn Statement? 150 150 AJ

The Chancellor’s Autumn Statement will be given on 5 December (it was going to be 4 December but has been put back a day to allow the Prime Minister time to return from a trade mission). The Autumn Statement is now almost as important as the Budget; indeed, I would argue even more so. A few days after the Statement, the draft clauses of the 2014…

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Defining new legislation

Defining new legislation 150 150 AJ

I’ve recently been working on a client case, where HMRC is refusing to accept that something the client does is “customary” and therefore exempt from tax under the relevant legislation. Much of the existing case law is old, although HMRC is still seeking to rely on it. Of course, it is correct to do so, as until there is legislation or case law to supersede…

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Recent tax cases – a purpose or not a purpose?

Recent tax cases – a purpose or not a purpose? 150 150 AJ

I was recently reflecting on a number of recent tax cases that have been through the courts. The term “purposive” has come into the English language (well, certainly that used by tax practitioners) in recent years. Put simply, it means the movement in recent years by the courts to look at the purposes behind a transaction or series of transactions rather than simply look at…

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Muddled thinking….

Muddled thinking…. 150 150 AJ

HMRC has recently announced a “name and shame” policy for the top 20 or so promoters of aggressive tax avoidance schemes. From what we can tell, HMRC believes that despite all the recent changes and clampdown on tax avoidance, some promoters are still selling schemes that effectively only work by limiting the information available or the disclosure of key elements of the planning. I am…

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New blog starts today!

New blog starts today! 150 150 AJ

Hello and welcome Welcome to my new website and first blog. This is an exciting time for me. Having made the decision earlier this year to set up my own consulting practice I’ve finally found time to get the website up and running. I guess I should be pleased that I’m so busy – you suddenly realise that you have to do everything yourself. There’s…

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