With an overhanging 3 m canopy, this CHRISTOW cantilever umbrella is large enough to cover larger dining areas, as well as sun loungers and paddling pools outside. It’s easy to assemble, with a manageable weight of 12.8 kg – the aluminium construction helps keep things light. The canopy itself is made from 180 g polyester fabric – this is both durable and long-lasting, able to stand up to frequent use as well as the elements. The Scheme Reference Number 05565111 was allocated to the arrangements on 3 August 2022. The employing company, TUA, states that it simply acts as a payroll bureau and agent for another company based in Malta under the ultimate direction of the same director as the employing company. Able Ltd: 2nd Floor, Queen Victoria House, Victoria Street, Douglas, Isle of Man IM1 2LF / Contractor Central Accounting Ltd ( CCAL): The Axis Building Maingate, Team Valley Trading Estate, Gateshead, England NE11 0NQ

The 2 x 2 m canopy also functions well in gardens that have a lot of trees, fences, or other obstacles. Standard parasol canopy size tends to be 3 m² +, which can be overbearing in gardens with limited space, but this Norfolk Leisure Cantilever Parasol is much more manageable. Keeping safe in the sun is generally the number one reason to buy a parasol. With keeping cool as a close second. The Umbrella Agency Limited ( TUA) / Stuart John Brooke (director of The Umbrella Agency Limited) / Griffith Anderson Limited Note: In the newsletter, ‘ RT’ stands for remuneration trust. Full text of the newsletter The Nova Declaration and Nova TrustThere are various types of parasol to choose from, and the best one for you will depend on your space and preferences. Many garden tableswill have a central hole for a parasol, which is a great way to keep your dining space shady. If you want a more portable option, look for a garden parasol with a base so that you can move your umbrella to wherever you're sitting. Cantilever umbrellas are a fantastic option for a larger outdoor living space, as they will hang over a garden sofa or dining set without an obstructive pole in the centre. Read our garden shelter ideasfor more ideas on how to enjoy your garden, whatever the weather. How do cantilever parasols work Canopaye Limited Details of persons suspected of promoting the scheme, or of being a connected person Thanks to the crank system, it can be put up and down without too much fuss and is easy to adjust depending on the current weather.

When it comes to finding a parasol to fit your garden space, you have a couple of options. Most of the best cantilever parasols in this list are free standing. As a result, they take up some (but not much!) floor space. That said, there is another way: the Norfolk Leisure Cantilever Parasol attaches to the wall, thus taking up no floor at all. This is a great space-saving move if you’re a bit short on ground area. Stop notices may be issued to a person who HMRC suspects is promoting an avoidance scheme, which they consider does not work. If a promoter does not comply with a stop notice they would meet a POTAS threshold condition. This may lead to HMRC giving them a conduct notice. Monitoring notice Plus, it can sometimes be difficult to find complimentary items of the right size when sold separately, so it’s reassuring to know that the weights and cover will fit together from the get go, without wasting time shopping around. Very reasonably priced compared to some other cantilever parasols, this Outsunny model offers good value for money considering how many ways it can be adjusted. Making sure that the cantilever parasol you are thinking about buying has UPF protection is important. It’s something to look out for especially if you sit outside a lot or have young children.

Bluestar Financial Solutions Limited Details of persons suspected of promoting the scheme, or of being a connected person HMRC told that RT is void, therefore no contributions, therefore no valid Enquiry. Taxpayer no longer engages with invalid Enquiry.

Umbrella companies operating tax avoidance arrangements often keep more by way of a fee or margin than compliant umbrella companies.

4M Square Canopy

Air vents at the top help wind to flow through without lifting the umbrella; however, when there is a breeze the canopy can rotate, needing to be readjusted to keep it shading from the sun. OCP pays the scheme user a separate amount without deductions for tax and National Insurance contributions. This supposedly represents the increased share value held in OCP. Providing general protection from the sun, this parasol doesn’t have a specific UPF rating; however, it creates standard shade coverage which can still reduce the heat felt from the sun’s rays. It’s also water resistant, so any passing showers will run off the waterproof 180 g polyester canopy without the necessity to dash inside. Olympus Contracting Limited / Jordan Dobney – former director of Olympus Contracting Limited / Oliver Ames – sole director of Olympus Contracting Limited