Welcome

"An immensely useful resource"... "My only question is - why did we not subscribe before..." "Stunning" ...Read More Reviews

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.

Register to receive our FREE news update service.

Subscribe to UNLOCK the full site.

Tax advice? Contact the Virtual Tax Partner® support service for advisers and their clients.

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

Hello

This time: have you managed to file all your new Making Tax Digital for VAT returns for the June quarter? As more new tax schemes are featured in HMRC's spotlights, the Treasury sub-committee asks for HMRC to report on use of avoidance schemes. We also have a pick of interesting cases, consultations and much more.

Hello

This time: how did Entrepreneurs' Relief become quite so complicated? Company cars, gifting shares, capital allowances and VAT and special offers.

Sign up for Virtual Tax Partner © 'VtaxP' © tool to check the Entrepreneurs' Relief conditions for the disposal of shares in a private company.

In Kickabout Productions Limited v HMRC [2019] TC7230 the First Tier Tribunal (FTT) narrowly decided that for the purposes of the hypothetical employment contract requirement of IR35, that radio broadcaster Paul Hawksbee would not have been an employee of TalkSPORT.

In HMRC v Dundas Heritable [2019] UKUT0208 the Upper tribunal agreed with the FTT; Schedule 18 of FA 1998 does allow a taxpayer to make late capital allowance claims if there is an open HMRC enquiry into the relevant tax return.

Hello

This time we have an off-payroll working special, with a great new freeview guide. We look at the latest consultation outcomes, review some topical cases, there is more useful feedback on MTD for VAT and I have found that I was not operating my accounting software properly, were you?

  1. Incompetent advice did not justify late appeal
  2. Nichola's SME Tax W-update 12 July 2019
  3. Finance Bill (draft) 2020
  4. Nichola's SME Tax W-update 5 July 2019
  5. IR35 and hospital locum: different result for different contracts