Nichola Ross Martin's Tax Consultancy

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SME Tax News

Budget 2010 highlights

Wednesday, 24 March 2010 12:46

CGT Entrepreneurs' Relief to apply to first £2 million and the Capital Allowance Annual Investment allowance doubles.

High on politics but also stuffed full of anti-avoidance measures...

Incorporation: new guides and changes

Tuesday, 23 March 2010 13:49

We have updated the incorporation guides and checklists and added a new guide to cessation.

The case of the newsreader's clothes (and hairdo)

Thursday, 18 March 2010 21:21

Another clothing case has made the Tax Tribunal. This one involves a TV newsreader "the smart-casual look". Disappointingly for tax-buffs she is an employee, unsurprisingly no deduction is allowed.

Nichola's SME Tax Update 18 March

Thursday, 18 March 2010 11:18

Only a very short update this week as we gear up for the end of the tax year and the Budget.

Pensions tax restriction: the definition of relevant income

Wednesday, 17 March 2010 14:14

Just a quickie in order to clear up any queries in relation to the definition of relevant income for the purposes of Special Annual Allowance Charge (SAAC) (pensions anti-forestalling charge).