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: Last Updated: 16 September 2024

We have taken a break from the Finance Bill (an Adviser's Guide is due out next time) and been creating some practical new valuation guides to try and make life a bit easier for anyone buying or selling a business with property. I have also created some new guides for clients. Enjoy All the best Nichola Nichola Ross Martin FCA Tax Director www.rossmartin.co.uk Your online Virtual Tax Partner: practical support for accountants, tax advisers and their clients
FREE GUIDES Catch them quick...they lock when too many people click on them. Goodwill: trade related properties - Too late! Now Locked for paid subscribers only A quick guide to explain how reapportioning the contract price paid for a business may save SDLT. If you are a company it may save corporation tax. Tax Data Add to your favourites, a growing library of tax data, rates and allowances Updates, New tax guides and checklists For PAID subscribers only (because you're worth it :) How to value a business UPDATED to include further examples and comparisons. Ideal discussion points if your client is buying or selling. Tax penalties: what is reasonable care? CLIENT GUIDE: avoid negligence claims by going through this new guide with your clients: it provides an outline of the new tax penalty regime, explains the mechanics, delegation and reasonable excuse. Tax penalties: advisers' update UPDATED: this is essential reading, and now provides a summary of the new regime, with a quick guide to each penalty and links. Tax Penalty Planner UPDATED: our favourite new guide: new tabs extend to cover income tax, NICs, CGT, IHT, PAYE, CIS and Shares. Enhanced Capital Allowances: energy saving plant NEW: Claims can be complicated, but given the fact that this is a 100% allowance, firms should be investing a bit more time in understanding these. Seller: should I make a s.198 election to fix sale price of fixtures? NEW: Advantages and disadvantages. Key negotiaton tips when you are agreeing the price of commercial property. Goodwill and the intangibles regime NEW guide, what is deductible for tax. Pre and post March 2002 rules, tips for incorporation. Tax penalties: grounds for appeal UPDATED for more successful and unsuccessful appeals. Incorporation checklist Updated links to other guides. Tax planner for 2010/11 & 2011/12 Our UNIQUE Budget tax planner for 2010/11 and 2011/12 has been updated with new links.
KEY reading this quarter (subscribers only) Employers' Quarterly Tax Briefing Top tips, tools, links and planning ideas for 2010/11 and beyond...More Quarterly Tax Refresher (for advisers only) This essential tax tool is an excellent source of online CPD. Download this onto your mobile, train staff, and of course brief your clients...More Practical Tax Toolkits For companies, these are continuing to be updated Unlawful, illegal and ultra vires dividends Updated following the Budget this illustrates the different tax treatment for different types of individual in connection with a close company. Surplus cash CGT & IHT Relief and ESC C16 Company has large cash surplus: how does this affect Entrepreneurs' Relief, Business Property Relief, and what if you try and dissolve the company? Updated: for Budget...More More FREE news, guides, notes and checklists You have to pay to subscribe to unlock the full content in www.rossmartin.co.uk. Here is some of our free material: Recommendations: what do our subscribers say about us? Free guides You have two options: 1. Explore the site (then click on the menus and you will soon see what is free) 2. See a small sample. Missed an edition? See Nichola's SME Tax News Archive. Subscribe to the Practical Tax Database to UNLOCK your internet Virtual Tax partner: What do you get? Open access to the entire Practical Tax Database which contains over 350 tax and legal guides packed full of essential know-how for advisers. Our regular Email update when there are new guides and tax issues that we think you MUST read. Up to 50% off the Virtual Tax Partner helpline. Nichola’s monthly SME tax news summary (we do the reading and cherry pick the best of the press, magazines and websites for you). NEW our Quarterly Tax Refresher (for advisers ONLY) + our Quarterly Employer Briefing. A 25% discount to our NEW tax webinar-update service). You can also commission guides and checklists for your own practice, post comments and upload your own articles. You can access the Virtual Tax Partner service for FREE quick calls, or just a chat.