#IR35 changes
Explore tagged Tumblr posts
Text
IR35 Tax Rules: Adrian Chiles' Tribunal Appeal Highlights Challenges for UK Contractors
The recent tax battle between Adrian Chiles and HMRC over IR35 Tax rules or off-payroll working rules has cast a spotlight on this complex piece of UK tax legislation. Many contractors, particularly those in the media industry, find themselves caught in the cross-hairs of HMRC’s heavy-handed application of IR35 tax rules, facing hefty tax bills, assessments and penalties if they are deemed…
#Adrian Chiles#First Tier Tax Tribunal#Gary Linkers#HMRC#HMRC Investigations#HMRC Tax Assessment#HMRC Tax Disputes#Income Tax#Income Tax (Earnings and Pensions) Act 2003#IR35#IR35 changes#IR35 Disputes#ir35 employers#IR35 legislation#IR35 Reforms#IR35 Tool#ITEPA#Kaye Adams#Tax Evasion#Tax Fraud#Tribunal Procedure (Upper Tribunal) Rules 2008
0 notes
Text
0 notes
Text
Contractors Call For IR35 Changes To Be Scrapped In Spring Budget
0 notes
Text
New offset changes to off payroll - what to expect is 2024?
Find out the latest developments in IR35 regulations. Our blog delves into the proposed offset changes set to roll out in April 2024, aiming to tackle double taxation issues.
Also learn how these adjustments may impact contractors and the industry as a whole. Stay informed and stay ahead!
Check Our Website: https://www.dnsassociates.co.uk/blog/ir35-offset-rules-2024
IR35 #contracting #taxationchanges2023 #businessinsights #wearedns #unitedkingdom #london #uk #harrow #Privateclients #Corporateclients #LandlordsPropertydevelopers #Taxoptimizationuk #TaxstrategiesUK #TaxsavingSolutionsUK #TaxoptimizationUK #TaxplanningstrategiesUK
1 note
·
View note
Text
What is mini-budget of Chancellor for entrepreneurs?
The government's new growth strategy was essentially presented on September 23rd when Kwasi Kwarteng, the newly appointed Chancellor of the Exchequer, unveiled his mini budget. This signalled the government's desire to concentrate only on economic growth, as everyone is now aware. To achieve this, the Chancellor proposed sweeping tax cuts (not all of which were anticipated or publicized in advance) and changes for both individuals and corporations that have not been seen in a very long time by commercial lawyers in London. Unfortunately, it is now apparent that the City was not ready for the magnitude of the reforms, and many people have not been pleased with them.
In the upcoming weeks, a withdrawal of at least part of the ideas might result from the negative response. Calls for the resignation of the new Chancellor seem well off the mark, but it still seems evident that the Government plans to hold firm for some time.
Due to the commotion surrounding its presentation, it is crucial from the perspective of an entrepreneur to keep in mind the proposals' actual content and, in particular, how they have been crafted in a way that will primarily benefit the entrepreneurial community.
The recently announced modifications that are especially pertinent to entrepreneurs are listed below. It is wise to pay attention to what can currently be accomplished under the new system, provided that nothing radically changes over the next several weeks for commercial lawyers in London.
Seed Enterprise Investment Scheme (SEIS): Starting in April 2023, businesses can fund up to £250,000 under this programme; however, the gross asset limitation will rise to £350,000, the age restriction will increase to 3 years, and the investor maximum will double to £200,000.
National Insurance and Income Tax: The basic income tax rate will be reduced to 19% starting in April 2023, and the top income tax rate of 45% will be eliminated starting in April 2023. The national insurance rise of 1.25% (on wages) will be reversed beginning on November 6, 2022 (and beginning in April for dividends).
Tax on corporations: The rate increase to 25% that had been proposed has been dropped, and it will now stay at 19%.While this is advantageous since firms won't have to pay additional tax on their trading earnings, it will mostly help high-profit corporations and have no effect on many start-up businesses.
Annual Investment Allowance (AIA): The £1 million level of AIA will become permanent as of April 2023. Up to £1 million in qualified plant and equipment expenses can be deducted by businesses 100% of the first year's costs.
The Government is negotiating with 38 localities to establish investment zones that will "benefit from tax incentives, planning liberalisation, and expanded support for the local economy."
IR35 - Beginning on April 6, 2023, the prior changes to the laws governing off-payroll employment will no longer be in effect. As a result, personal service businesses rather than ultimate engagers will be in charge of assessing a worker's employment status.
It has been difficult for those start-up businesses to deal with rising expenses, supply chain problems, and consumer price inflation while also surviving a possible loss of revenue during the epidemic. When taken in isolation, the mini-budget incentives will benefit many business owners and present them with new options, such as the ability to raise capital through the SEIS, EIS, and VCT schemes and lower expenses as a consequence of the tax cuts. For company owners, there were a few notable omissions, such as changes to VAT and business taxes.
0 notes
Text
Unveiling IR35: The Latest Developments and Industry Reactions
Introduction
In this blog post, we will dive deep into the latest developments industry reactions to this significant change. IR35, also known as the "off-payroll working rules," is a legislation implemented by the UK government to tackle tax avoidance by individuals working through intermediaries such as personal service companies (PSCs).
Unveiling IR35: Understanding the Basics
Before we delve into the latest developments and industry reactions, let's first understand the basics of IR35. IR35 was introduced in 2000 as a means to determine whether an individual working through an intermediary should be classified as an employee or a self-employed contractor for tax purposes.
The main purpose of IR35 is to prevent individuals from avoiding tax and national insurance contributions by providing their services through a PSC while working in a manner that is similar to that of an employee. If an individual is deemed to fall within the scope of IR35, they are required to pay taxes and national insurance contributions as if they were an employee.
Latest Developments: Changes and Updates
Development 1: Extension of IR35 to the Private Sector
One of the most significant developments in recent years is the extension of IR35 to the private sector. Until April 2021, the responsibility for determining the employment status of a contractor and applying IR35 rested with the contractor themselves. However, this changed with the implementation of the new legislation.
Under the new rules, medium and large private sector companies are responsible for assessing the employment status of contractors and determining whether IR35 applies. If IR35 is deemed to apply, the company is responsible for deducting taxes and national insurance contributions from the contractor's fees and paying them directly to HM Revenue and Customs (HMRC).
Development 2: Introduction of the "Client-Led Status Determination Process"
Another significant development is the introduction of the "client-led status determination process." This process requires companies to provide a "Status Determination Statement" (SDS) to contractors, outlining their determination of the contractor's employment status and whether IR35 applies.
The introduction of the client-led status determination process has caused a significant shift in the relationship between contractors and companies. Contractors now have the right to challenge the SDS provided by the company, and the company must respond within a specific timeframe. This development aims to ensure fair and accurate determinations of employment status.
Development 3: Increased Focus on Compliance
With the extension of IR35 to the private sector, there has been a heightened focus on compliance. Companies are now more cautious when engaging contractors and are investing in robust processes and systems to ensure they are compliant with the new legislation.
The increased focus on compliance has led to companies reviewing their existing contractor engagements and making necessary changes to ensure compliance with IR35. This has resulted in some companies opting to engage contractors as employees or seeking alternative workforce solutions.
Industry Reactions: Challenges and Adaptations
Reaction 1: Concerns About Increased Administrative Burden
One of the common industry reactions to the changes in IR35 is concerns about the increased administrative burden placed on companies. The responsibility of assessing the employment status of contractors and deducting taxes and national insurance contributions adds complexity to the hiring process and requires significant administrative resources.
Companies have had to invest in training their staff, implementing new systems, and seeking external expertise to ensure compliance with IR35. The additional administrative burden has led to increased costs for companies and has caused some to reevaluate their contractor workforce.
Reaction 2: Contractor Rates andMarket Adjustments
Another industry reaction to the changes in IR35 is the impact on contractor rates and the overall market dynamics. With the increased compliance requirements and potential tax implications, some contractors have opted to increase their rates to offset the additional tax burden and risks associated with IR35.
On the other hand, companies may be more hesitant to engage contractors due to the potential cost implications. This has led to market adjustments, with some sectors experiencing a decrease in the availability of contractors and an increase in rates, while others have seen a shift towards different engagement models or a reduction in contractor numbers.
Reaction 3: Shift towards Alternative Workforce Solutions
The changes in IR35 have also prompted companies to explore alternative workforce solutions. Some companies have shifted towards engaging contractors as employees, either through direct employment or through the use of umbrella companies. This allows them to maintain flexibility while ensuring compliance with IR35.
Additionally, there has been an increase in the utilization of Statement of Work (SOW) engagements and managed service providers (MSPs). These alternative solutions provide a framework for engaging contractors while mitigating the risks associated with IR35 compliance.
FAQs (Frequently Asked Questions)
FAQ 1: How does IR35 affect contractors?
IR35 can have a significant impact on contractors. If a contractor is deemed to fall within the scope of IR35, they may be required to pay taxes and national insurance contributions as if they were an employee. This can result in a reduction in take-home pay and additional administrative responsibilities.
FAQ 2: How can companies determine the employment status of contractors?
Companies can determine the employment status of contractors by assessing various factors, including the level of control exerted over the contractor, the nature of the relationship, and the right of substitution. The introduction of the client-led status determination process provides a framework for companies to make these determinations.
FAQ 3: What happens if a contractor disagrees with the company's determination?
If a contractor disagrees with the company's determination, they have the right to challenge it. The company is required to respond to the challenge within a specific timeframe and provide a detailed response outlining the reasons for their determination. If the contractor is still dissatisfied, they can escalate the dispute to an independent review process.
FAQ 4: Are there any exemptions to IR35?
Yes, there are exemptions to IR35. The legislation does not apply to small companies that meet specific criteria. A small company is defined as one that meets at least two of the following criteria: an annual turnover of not more than £10.2 million, a balance sheet total of not more than £5.1 million, and no more than 50 employees.
FAQ 5: How can companies ensure compliance with IR35?
Companies can ensure compliance with IR35 by implementing robust processes and systems. This includes conducting thorough employment status assessments, providing clear and accurate SDSs to contractors, and maintaining appropriate records and documentation. Seeking external expertise and guidance can also help companies navigate the complexities of IR35 compliance.
FAQ 6: Will the changes in IR35 impact the gig economy?
The changes in IR35 can have implications for the gig economy. With the increased compliance requirements and potential cost implications, companies may be more cautious when engaging gig economy workers. This could lead to a shift towards different engagement models or a reduction in gig economy opportunities.
Conclusion
In conclusion, the latest developments surrounding IR35 have brought significant changes to the way contractors are engaged and taxed in the UK. The extension of IR35 to the private sector, the introduction of the client-led status determination process, and the increased focus on compliance have all contributed to industry reactions and adaptations. Companies are facing challenges in managing the administrative burden and adjusting to market dynamics, while contractors are navigating the implications on their rates and opportunities.
1 note
·
View note
Text
What Action Will New Prime Minister Liz Truss Take – Or Not Take – To Support Small Businesses
It’s official: Liz Truss has now taken office as UK Prime Minister, having defeated former Chancellor of the Exchequer Rishi Sunak in the race to succeed Boris Johnson.
But for the typical business using the services of an accountant in Wellington, Newton Abbot or Plymouth from a company like TS Partners, what else will change for them with the change in leadership – and what might stay the same?
Few new Prime Ministers have faced such an intimidating in-tray
To say that Ms Truss, who served as Foreign Secretary in Mr Johnson’s administration, faces a mammoth set of challenges would be quite the understatement.
Households and businesses alike are gravely concerned about escalating energy costs adding to an already-dire cost-of-living crisis, while inflation in the UK is also hovering at around 10%, and the Bank of England has already predicted a recession.
The new Prime Minister has declared that she has a “bold new economic plan that will cut taxes, grow our economy, and unleash the potential of everyone in our United Kingdom.”
But is the reality of Liz Truss in Number 10 likely to live up to the promises for small businesses? Multiple key stakeholders have already weighed in with their thoughts.
Firm action looks certain to be taken on the energy crisis
At the time of typing, Ms Truss was on the verge of announcing details on how her Government would tackle the energy crisis. Reports have suggested that alongside the typical household energy bill in England, Scotland and Wales being capped at around £2,500, some relief will also likely be extended to businesses.
In a Twitter post on 8th September, ahead of the announcement, the Prime Minister said she would “deal hands-on with the energy crisis”, by taking “action to make sure people are not facing unaffordable energy bills and to secure our future supply.”
Alan Thomas, UK CEO at Simply Business, has said that “small businesses need assurances that the [new] government has clear and robust plans to support them through what is set to be a bleak winter and beyond. Rising energy prices and soaring inflation will have devastating effects on businesses across the UK, not least our SMEs.
Could new PM’s ‘low-tax’ positioning lead to meaningful reductions for businesses?
Another key focus of Ms Truss’s campaign for the Conservative Party leadership has been a lowering of taxes. She has declared that she will reverse the increase in National Insurance, prevent the previously planned rise in Corporation Tax, and overhaul business rates.
However, with such tax cuts looking set to cost tens of billions of pounds annually, questions are being asked about how she will pay for such an agenda and whether tax cuts of this nature are even greatly effective at promoting business growth.
What about IR35 – will the promised review go ahead?
Another aspect of Ms Truss’s leadership campaign that we’ve previously written about here at TS Partners, is the vow she made to review the controversial IR35 rules. However, this pledge has been met with scepticism from many observers, not least given that it was also made by the Conservatives in their 2019 general election campaign. The Government eventually proceeded anyway last year with changes to the off-payroll working rules for the private sector.
In fact, one recent poll of 476 contractors – as reported by Accountancy Age – found that 94% of those polled considered Ms Truss’s IR35 review pledge to be an “empty promise”.
However, the popularity of the notion of ditching IR35 – if this were to come about – is clear. In the words of Dominic Wade, the co-founder of a specialist finance and accountancy recruitment firm quoted by Accountancy Age, the rules are “one of the most ill-conceived pieces of legislation ever to be inflicted on UK business.”
Whether you are presently working with an accountant in Wellington, Plymouth, or Newton Abbot to support your business’s growth and you are looking to do so, our team at TS Partners is available to talk. Simply email or call our experts today to learn more about how we could assist your firm.
0 notes
Text
The Future Of UK Accounting
Automation and AI
Automation and artificial intelligence (AI) are already transforming the accounting industry, and this trend is set to continue in the coming years. With the help of sophisticated software, many routine accounting tasks, such as data entry and reconciliations, can now be automated, freeing up accountants to focus on higher-level tasks such as analysis and strategic planning.
In the future, we can expect to see even more advanced AI systems that can provide insights and predictions based on vast amounts of data, helping businesses to make better decisions and improve their financial performance.
Cloud-based accounting
Cloud-based accounting software has been around for several years, but its adoption is still growing rapidly. This type of software enables businesses to access their financial data from anywhere, at any time, and collaborate with their accountants in real time.
In the future, we can expect to see even more sophisticated cloud-based systems that integrate with other business applications, such as CRM and project management tools, providing a complete view of a company's financial health.
Sustainability reporting
Sustainability is a growing concern for businesses and investors alike, and there is increasing pressure for companies to report on their environmental, social, and governance (ESG) performance.
In the future, we can expect to see more companies adopting ESG reporting standards, such as the Global Reporting Initiative (GRI) framework, and more accountants specializing in sustainability reporting.
Increased regulation
The accounting industry is heavily regulated, and we can expect to see more stringent rules in the future. For example, the UK government is currently considering proposals to introduce mandatory climate-related financial disclosures for large companies and pension funds.
In addition, the implementation of new regulations such as Making Tax Digital and the forthcoming changes to IR35 legislation will require accountants to stay up-to-date with the latest compliance requirements.
Outsourcing and globalization
As the world becomes increasingly connected, more businesses are looking to outsource their accounting functions to specialist providers in other countries. This trend is set to continue, with the global accounting outsourcing market expected to grow at a compound annual growth rate of 7.8% between 2020 and 2025.
In the future, we can expect to see more accountants working remotely, collaborating with colleagues and clients from around the world, and using digital tools to streamline their workflow.
Overall, the future of UK accounting looks bright, with plenty of opportunities for accountants who are willing to embrace new technologies and adapt to changing market demands. Whether you're a seasoned professional or just starting out in your career, it's essential to stay informed about these trends and be prepared to evolve with the industry.
#UK accounting#accounting outsourcing#virtual accounting#accounting task#accounting online#Small business
1 note
·
View note
Text
#ICYDK: IR35: HMRC claims ‘potential’ legislative change in pipeline to address settlement offset issue https://www.computerweekly.com/news/252528237/IR35-HMRC-claims-potential-legislative-change-in-pipeline-to-address-settlement-offset-issue?utm_source=dlvr.it&utm_medium=tumblr
0 notes
Text
IR35: HMRC claims 'potential' legislative changes in pipeline to address settlement offset issue
IR35: HMRC claims ‘potential’ legislative changes in pipeline to address settlement offset issue
HM Revenue and Customs (HMRC) has confirmed that a “potential” legal solution is in the works. Resolve a long-standing problem that has seen government agencies accused of “excessive collection”. From public sector organizations that have got the IR35 rules wrong The work is detailed in a 248-page document, published by HM Treasury in early December 2022, which sets out government responses to…
View On WordPress
0 notes
Text
IR35: HMRC claims ‘potential’ legislative change in pipeline to address settlement offset issue https://www.computerweekly.com/news/252528237/IR35-HMRC-claims-potential-legislative-change-in-pipeline-to-address-settlement-offset-issue?utm_source=dlvr.it&utm_medium=tumblr
0 notes
Link
Call For 2017 & 2021 IR35 changes To Be Repealed In Budget
0 notes
Text
Reminder: Revised IR35 rules come into force on 6 April 2021
Reminder: Revised IR35 rules come into force on 6 April 2021
With effect from 6 April 2021, medium- or large-sized businesses will be responsible for determining the employment status of individuals who provide services to them through intermediary vehicles such as personal service companies. The fee payer will be responsible for calculating and paying the related tax and National Insurance contributions to HM Revenue & Customs. Although calls for a…
View On WordPress
0 notes
Photo
In the shops yesterday it is obvious that the supply chains are suffering due to empty or sparse shelves. Taken from the BBC’s website. Interesting that Covid is the 6th reason after Brexit and the draconian IR35 tax changes. Links to YouTube videos in Linkin.Bio 😉 #tmtgcommunity #themusictechguyuk #musictechguyuk #musician #vintagekeyboard #vintagesynthesiser #synthesiser #keyboard #drivershortage #covid_19 #brexit #ir35 https://www.instagram.com/p/CTb2wZIjCkh/?utm_medium=tumblr
#tmtgcommunity#themusictechguyuk#musictechguyuk#musician#vintagekeyboard#vintagesynthesiser#synthesiser#keyboard#drivershortage#covid_19#brexit#ir35
2 notes
·
View notes
Photo
Umbrella Company IR35
What Is IR35?
April 2021, the month that so many companies dreaded and for the first time in a year, it wasn’t because of Covid-19, it was the worry, the thought of being non compliant, April marked the new Intermediaries Legislation coming into effect. The act is known as the IR35 named after Inland Revenue, who are now of course known as HMRC.
The main aim of the legislation is to change the way in which business is dealt with. Medium and large sized businesses now have the legal obligation to determine the employment status of individuals that provide services to them. With great power comes great responsibility, once up to the individual person, the responsibility falls on the company.
Would you be compliant if there was a check today?
Umbrella Companies : Helping Your Company Comply With The Law
The legal obligation is taken very seriously, with life changing, potentially bankrupting fines for those found not complying with the law. Corruda’s liability calculator shows you the amount that you company could potentially be liable for, and if that figure strikes fear into you, then Corruda have a solution to help to ensure that you make a quick turn around into a compliant company.
The relationship between your company and any individual can be determined by HMRC to be not self employed, giving them the rights to backdate 6 years of PAYE and NICs.
The wording of contracts, and making sure that one is not a disguised employee is the overall aim of the legislation and tax benefits of limited companies are on the line should you get caught by HMRC.
How Will Your Status Be Determined?
HMRC reserves the right to conduct checks at any time of their choosing. The written contract is essential disregarded and HMRC instead look to consider the relationship of the contractor and the business – a ‘notional contract’
The following three factors are considered:
Control. The level of power that the business has over how, what, when and where the contractor completes the assignment is assessed. More control = likely to be inside IR35.
Substitution. Can the work be completed by someone else or is it person-specific or contractor specific? The latter means that it is likely operating inside IR35.
Mutuality of obligation. Is there an obligation for the business to provide work? Is there an obligation for the contractor to accept the work? This would be seen to be operating inside IR35.
Work - Tax - Pay - Under The One Umbrella.
Umbrella Company IR35 : Contractors Aid
If you work through an umbrella company, you will be taxed as an employee. Paying employee income tax and employee National Insurance Contributions on the amount you are paid.
With minimal paperwork, more often than not IR35 caught workers prefer to use an umbrella company. Umbrella Company IR35 is the quick and easy way to ensure that you are compliant, with minimal paperwork, take home pay each week and help whenever you need it.
Impact On The Recruitment Industry : The Crackdown On The Contractor
With a huge rise in workload for hiring managers, companies are finding themselves needing to find new ways to attract contractors as the ‘pool’ of applicants has diminished. With the crackdown on IR35, many contractors are starting to look for permanent jobs, there are still many changes to come as this continues to roll out. If you are unsure about your status and whether you are compliant, then get in touch today with Corruda and get everything in order, without the stress.
1 note
·
View note
Text
twelve Tips For Choosing a Contractor Purse bearer
Contractor Accountants
Once a contractor has determined that the best trading solution for the current stage with their contracting career is a constrained company, then choosing a service provider accountant is the next step. It is additionally a hugely important a single, as a good accountant can help you a contractor many times their own accounting fees by proficiently managing their tax matters. Here are 10 tips for deciding on a contractor accountant:
Contractor Accountants
1 . Opt for a specialist
Make sure the registrar specialises in contractor extramarital relationships and understands key troubles relating to contracting, such as IR35. This requirement is crucial, and definitely will rule out most high street accountancy firm.
2 . Check their certification
Find out whether the accountant is usually registered with a professional accountancy body, such as the Association associated with Chartered Certified Accountants (ACCA), or the Institute of Chartered Accountants in England and Wales. If they are not, then go forward.
3. How big are they?
Accountancy firms vary in size particularly, and you should choose one that accommodates your purposes. A larger process might have thousands of contractor consumers, but may deliver a quite impersonal service. A smaller it's possible to deliver a more tailored assistance, but perhaps at a price tag. A one-person practice probably have all the key contractor scorer skills you require, but will not be able to concentrate on your needs with busy times, such as from the weeks before tax go back deadlines.
4. Get personal references
Contractors should chat to guy contractors and ask about their experience with different accountancy firms. Personal references are usually one of the best methods of assessing which accountant is the appropriate one.
5. Confirm can be included in the price
Contractors ought to expect to pay between £60 - £90 + VALUE-ADDED TAX per month for their accountancy companies. Typically, they should expect to acquire: Annual accounts, Tax returns, Salaries, Self assessment, P11D, VALUE-ADDED TAX returns, and References (e. g. for mortgages).
Be sure to know what you need from your company accountant, and check to see vogue included in the price.
6. Verify what's NOT included
Sometimes accounting firm omit to mention that not necessarily everything is included in the value. So a contractor may well receive an unexpected supplementary invoice, say for personal tax statements. Contractors should check if there may be anything not included in the cost, and negotiate to have everything they see as vital included.
7. Make sure that they understand IR35
A specialist builder accountant will have a thorough perception of IR35 and how to tax prepare and budget around the IR35 tax legislation. Make sure the actual accountant genuinely knows interesting features of IR35, and hasn't only added it to their report on services in the hope regarding attracting extra business. A number of accountants also offer contract opinions, but contractors should essentially consult a legal specialist to evaluate their IR35 status.
6. Confirm they are familiar with the particular Managed Services Company (MSC) legislation
Many non-contractors are generally content to let their accountancy firm perform a whole range of duties that contractors are responsible for executing themselves and which have been properly barred by the Managed Companies Companies legislation. Contractors must ensure that their contractor accounting firm only perform legitimate jobs and avoid the MSC regulations.
9. Understand who does precisely what, and when
Accountants are specialized advisers, not employees or maybe co-workers, and can only provide their particular services when provided with on time and accurate information. Installers should understand exactly who should certainly do what and by any time. HMRC and other relevant systems, such as Companies House, will not likely accept as an excuse in which something has been filed inaccurately or paid late. Is it doesn't contractor's responsibility to ensure every little thing is done correctly and on time period.
10. Changing accountants
When a contractor is moving from a accountant to another, their active accountant is obliged through on the contractor's records on their new accountant. Changing specialist accountants can be a hassle, in case moving from a poorly carrying out accountant to one that happens highly recommended, it could ultimately preserve the contractor time and money.
Looking for a Contractor Accountant? We can help minimize your taxes by $100K to $1M and increase your profitability to 27-29%. FREE consult!
1 note
·
View note