Terms and conditions

Important legal Information
In using this website and its content (referred to as the 'Website'), you acknowledge the following terms and conditions of use (referred to as the 'Terms"). If you are not in agreement with these Terms, please do not use the Website.

Subscription types

A paid subscription will entitle you to access the locked content of the Website. Content is tiered: you will need to enhance your subscription to access any of the specialist zones, tools and CPDs.

A sole practitioner licence:  this licence is for a sole practitioner, or a one man company.

Multi partner/director + office licence: if there is more than one fee earning principle/practitioner/director in your practice we expect you to subscribe to the appropriate licence, normally by adding an extra £135 +VAT per partner/director (please contact us for a quote).  The basic fee of £425 + VAT is for a one office practice. Add £425 + VAT for each extra office and you will receive one free Partner licence too.


All rights reserved: the Website is covered by copyright and trademark law. The following permissions are given to paid subscibers:

  • Paid Single User subscribers have permission to download or print material strictly for their own personal use.
  • Multi-User / multi-office subscribers have permission to download or print material for use in their firm provided they do not alter the content or delete any information relating to copyright or ownership.
  • The commercial copying, selling or lending of any of the content of this website is prohibited. 
  • Users may not reproduce, distribute any of the material here for any purpose other than stated above without written permission.


The publishers make reasonable efforts to ensure the reliability of the Website content. Given the changing nature of tax legislation the content is regularly reviewed and updated. There may often be a time delay between the passing of new legislation, or the reporting of a relevant tax case, and the time it takes us to update all relevant notes on the site. However, the publishers endeavour to regularly summarise the major changes which we think will interest you as they come out in "Nichola's SME Tax W-updates" (web updates) which form regular emails. To register for these click here.

Limitation of Liability
The information included in this Website is provided as a general guide only and not intended to be a substitute for taking advice and should not be relied upon as such. Tax is like any other law; whether something is right or wrong depends on context and the facts and circumstances of each case. The publishers disclaim, without limitation, all liability for any loss or damage of any kind, including any direct, indirect or consequential damages, which might be incurred through the use of material on this Website or access to the Website. This clause also extends to losses and damages incurred through viruses. If you have a tax query or are looking for tax advice please use the Virtual Tax Partner support service.

User tracking
We analyse visits from users to our website to see what you are viewing on our website. We do this to improve content, to check that you are not sharing subscriptions and we do not sell this data to third parties.

Links to Third Party Sites
This Website may provide links to other websites. We are unable to fully review all pages linked from this website and cannot be liable for their content. Users link to other sites at their own risk and use such sites according to the individual terms and conditions of use of those sites. Provision of links to third party websites should not be considered an endorsement.

Privacy Policy

We use Google Analytics, a web analytics tool that allows us to view a variety of reports about how visitors interact with this website. It collects information anonymously without identifying individual visitors, click here for further details on Google's policies. 

Updating Content
The publishers reserve the right to make improvements and/or changes in the documents and/or other materials contained on this website site at any time without notice. Subscribers are advised of major updates via the email update service. Minor updates are not announced. Warning: there may be substantial changes to material following the chancellor’s annual Budget report, or spending review, or equivalent.

Governing Law and Jurisdiction
Any use of the Website any legal disputes arising in connection with it shall be governed by UK law.

Copyright and Trade Marks

www.rossmartin.co.uk © is brought to you by Tiger Dog Media & Publishing Ltd, trading as Rossmartin.co.uk, Registered in England and Wales, Company registration 08187601, Registered office, Castlelee, Ryall, Dorset DT6 6EN.

Ross Martin®, Virtual Tax Partner®, and VtaxP® are all Registered Trade Marks.

Payment terms
Subscribers who wish to pay by instalments: the minimum subscription term is 12 months, and we will charge a handling fee of 10%. Our apologies for this, but it does not even cover the cost.

If an instalment is late or missed there will be a catch up charge of £60 + VAT if we have to chase you for payment.

One-off annual subscription payments are non-refundable, except under exceptional circumstances.

Opening hours
If you subscribe to this Website outside normal office days and hours which are Monday to Friday 9 am to 5pm, we will always try and get you logged in. Sometimes this won't be possible and you may have to wait to receive your login and joining instructions until the start of the next working day.

Virtual Tax Partner® support 
Virtual Tax Partner® support (VtaxP) is a 'pay as you go' independent tax advisory service. This is owned and delivered by Ross Martin Tax Consultancy Limited (RMTC), a separate legal entity.

  • A paid subscription to www.rossmartin.co.uk DOES NOT provide you with free tax advice from VtaxP ®.
  • Subscribers to www.rossmartin.co.uk receive a 25% discount to tax support services provided by RMTC. 
  • If you raise a VtaxP query on the portal www.VtaxP.co.uk you will be required to set a password to use that service and upload your details for anti-money laundering risk assessment. See VtaxP: Terms & Conditions for more details. 


Copyright Tiger Dog Media & Publishing Ltd © 2021