This is a free sample of our CPD webcasts. We hope you find it useful. Our 'CPD for Lunch' webcasts run for around 15 minutes. We produce them on a regular basis, and following key announcements in tax. They cover a range of topical tax issues tailor-made for SME advisers and their clients.

The webcasts are available free to subscribers. Please contact us if you would like further information on subscribing to www.rossmartin.co.uk.

For detailed written guidance, please see our Dividend Index.