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This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.

The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.

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The contents of the site are subject to T & C & Copyright © 2019.

HMRC's latest Employment Related Securities Bulletin contains some handy tips. Here is our enhanced version.

Hello

We have a new guide to company start-ups, a company update and lots more this time.

Recent figures released by HMRC about Inheritance tax in the UK show an increase in the value of estates and a drop in business and charitable relief claims. This resulted in increases in 2018/19 tax receipts to £5.4billion.

If EU Member States give certain multinational companies tax advantages not available to rivals in other countries, it is seen as harming fair competition in the EU. The state aid rules aim to prevent this whilst allowing Member States to retain exclusive competence in determining their own tax laws.

Hello

In this week's web-update we hope we can take your minds off the events of such a horrible week in the UK. In tax there are often 'known unknowns'. Most taxpayers probably don't realise this until they enter into a dispute with HMRC. We feature quite a topical collection of these taxing things this week.

In The Leeds Cricket Football & Athletic Company Limited v HMRC [2019] TC4486 the FTT found that cricket hospitality was a separable business from the Headingly Stadium with its own goodwill attaching: it was not merely an income stream anciliary to the land.

  1. BBC presenters: IR35 applied but they were not careless
  2. Entrepreneurs relief allowed despite no sales in 5 years
  3. Expenditure on nuclear site was on structure and not plant
  4. Nichola's SME Tax W-update 20 September 2019
  5. Making Tax Digital for VAT: a third of business not yet compliant