Date: Wednesday 3 September 2014

1. THE BUSINESS SURGERY THE BUSINESS SURGERY TAX FORUM • Harts are delighted to invite you to our September Tax Forum. The purpose of these events is to inform and educate, through round table discussions, you as a local adviser on tax topics that will benefit both you and your clients, thereby enhancing your client relationships. • We aim to make these events as interactive as possible so you can get the most out of them and we would also welcome your thoughts on topics to be discussed at future events. There will also be an opportunity to network. • Topics to be discussed at our September forum • Disguised remuneration“IR35” • Accelerated payments and direct recovery: A brief update on HMRCs approach to historic avoidance. • Other topical issues • Harts is an independent firm of Chartered Accountants based in Macclesfield. We specialise in looking after owner-managed businesses and entrepreneurs and have a specialist tax department. • Who should attend • The forum is aimed at accountants and other professional advisers such as banks and solicitors. Our next event is on the morning of Wednesday 3 September 2014. • Please see overleaf on more about hosts Chris O’Hara, John Norman and Chris Bentley and how to book. Date: Wednesday 3 September 2014 Venue: Harts Limited, Westminster House, 10 Westminster Road, Macclesfield, SK10 1BX Times: 8.00am – 9.30am Cost: Complimentary. Refreshments will be served

2. Hosted by: Chris O’Hara, Director Chris is a well renowned tax adviser who has specialised in providing proven employment tax solutions to businesses for the last 16 years. All of Chris’ experience has been gained working for “Big Four” and top tier firms. Prior to joining the accountancy profession in 1996, Chris spent nine years working for the Inland Revenue. He is a member of the Association of Tax Technicians and is a Chartered Tax Adviser. • John Norman, Specialist Tax Consultant • John specialises in dealing with all manner of enquiries and investigations by HMRC, from Local Tax District matters through to the most serious fraud cases. • Formerly an Inspector of Taxes, John has spent 22 years working for leading accountancy firms, including KPMG and BDO. John also helps businesses and individuals identify and manage their tax risks. Chris Bentley – Tax Manager Chris specialises in providing practical advice to both large companies and owner managed business across all aspects of corporate taxation. He has recently joined us after spending 10 years working for a “Big Four” accountancy practice in Manchester. He is both a Chartered Accountant and a Chartered Tax Adviser. _________________________________________________________ Places are limited so early booking is essential. To book your free place, please contact: Nina Harrison on 01625 669669 or email NHarrison@harts-ltd.com