Welcome to the world of Ross Martin Tax. We are the home of a unique set of practical tax resources for accountants and advisers, and their clients.birds in formation

Our comprehensive guides cover multiple taxes, including Income Tax, Capital Gains Tax, Corporation Tax, Inheritance Tax, VAT, business taxes, land taxes, and many more. 

Ross Martin Tax acts as your constantly evolving intranet of tax resources and information designed to complement your practice. We offer freeview and subscription guides, client briefings, and toolkits that combine to provide practical solutions to your tax questions. 

For more in-depth planning, second opinions or technical support, you can also speak to one of our highly experienced tax professionals via our Virtual Tax Partner service. 

Navigating our homepage

Top menu: 

  • SME Tax News contains our latest news items, including coverage of court cases, HMRC updates and Budget announcements. 
    • Quick tip: access to the latest SME news items is also available on the right-hand side of the homepage under 'What's new?'
  • Tax Data covers rates, bands and allowances.
  • Explore provides assistance for navigating the site. 
  • Tax Tools and Calcs are our practical tax tools and calculators. 

You can log in to the site via the top menu. Here, you can also find a link to register or subscribe to the site. 

Our weekly SME Tax Updates are linked in the centre of the homepage for ease of access.  Any other highly important issues, such as Budget coverage, will also be published here. 

Our main menu is located on the left-hand side of the homepage.  

Navigating our main menu

The menu to your left takes you through the life of the business, as well as looking at specific key topics. Sections include:

In Business? A Director? A Company?

Annuals: 

  • Our annuals appear within the main menu topics, and cover tax updates and 'what's new' for each tax year. 
  • Specific topics include tax planning for directors, remuneration planning, partnerships, companies, capital allowances, private clients and trusts & estates.
  • These are excellent CPD for you and your team, and are designed to provide you with a range of planning ideas for when you meet up with clients.

Annuals: take a look at some of our favourites for 2025-26:

  • Directors: Tax planning toolkit for 2025/26
    What tax planning opportunities and strategies are available to directors? What's the optimum way to extract profits in 2025-26? What tax reliefs and tax deductions are handy to consider? This planner looks at a range of director tax issues. 

  • Tax-efficient extraction of profits: toolkit (2025/26)
    This is a general guide and refresher which aims to help a company and its owner decide how company profits are to be extracted based on current tax, rates, reliefs and allowances.

  • Company Tax: What's New? FY2025
    This Corporation Tax update takes you through key new measures and changes that apply from 1 April 2025, also referred to as FY2025.

  • Partnerships: What's New 2025-26?
    What's new for partnerships in 2025-26? How are they taxed? What reliefs are available? 

  • Land & Property: an Adviser's Tax Update 2025-26
    Land and Property taxes: a comprehensive review of the sector offering a topical CPD update. Hot topics for advisers include issues concerning the abolition of the Furnished Holiday Let (FHL) regime and the recent Spring Statement 2025 announcement that MTD for landlords with income above £20,000 will be brought forward to April 2028. 

Case law:

  • We have extensive coverage of case law within our guides in the main menu. 
  • Once a case round-up has been published, it is filed in the relevant guide along with other cases on the topic. 
  • You can find these either in the main text or on the 'cases' tab in the relevant guide, for example: 
    • Click on the 'disguised remuneration zone' on the main menu. 
    • Click the guide 'Disguised remuneration loan charge'. 
    • Click the 'cases' tab. 

Cases: take a look at some examples of our case libraries in these guides. 

EIS: Enterprise Investment Scheme (Subscriber guide)
When can EIS relief be claimed? What are the conditions for EIS relief? What are the benefits of EIS relief?

PPR: Private Residence Relief
What is Private Residence Relief (PRR)? What are the qualifying conditions? Can you claim relief on two homes? How do you claim PRR? Can you claim PRR if you develop your garden?

Discovery Assessments
When can HMRC issue an assessment outside of the normal statutory time limits? What conditions must be met? Can HMRC issue two alternative assessments for the same period? What are your rights of appeal and defences?

SDLT: Residential property higher rates
A guide to the Stamp Duty Land Tax (SDLT) higher rate charge on residential property, when it applies and what reliefs are available to exempt buyers from the charge.

Grounds for Appeal: Reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal against a tax compliance failure?

Other popular sections in the main menu: 

  • Land & Property covers all the key areas in advising property owners, landlords, and developers and contains detailed guides to Stamp Duty Land Tax.
  • Overseas & Residence covers non-residence issues for individuals and corporates, including the Statutory Residence Test, the abolition of the non-domicile regime and other matters specific to non-UK residents with UK property, assets and income. 
  • Devolved Taxes are also covered as they continue to evolve.
  • Our Penalties, compliance and appeals zones cover everything compliance-related. Two of our most popular guides in this section:  
  • Investigations and enquiries highlights HMRC Spotlights and announcements, and also considers current disclosure opportunities.
  • More Tax Guides: here you can find our amazing Rolling Tax Planners, which bring you an at-a-glance update to new measures and key announcements in Finance Acts. They also provide a really useful what's new in any of the key areas of tax. 

Tips for navigating SME News Articles

To access our most up-to-date news items, you can either: 

  • Click on SME News in our top menu, or
  • Use the What's New? menu on the right-hand side of the homepage.  

We cover a wide range of news items, including Employer Bulletins, HMRC Agent Updates, consultations, and of course, our popular court case reviews. 

Each article will include: 

  • Relevant links to guides or topics on our website. If you see a phrase underlined and hyperlinked within the article, this will open a new window to one of our guides.  
  • At the end of each article, you will find 'useful guides on this topic'; these have been handpicked to suit the topic covered in the article. 
  • 'External link' will take you to the external source of the article. 

Tips for navigating our Newsletters

Weekly Newsletters are issued every Thursday and can be found on the homepage, or you can sign up for these by registering here.

Each Newsletter: 

  • Has an introduction outlining the tax highlights of the week. 
  • Links to this week's quick news articles and editor's choice articles. 
  • Links to various guides on our site. 
  • Links to this week's round-up of court cases. 

We are continually evolving as a website, and nothing is more important to us than ensuring our users achieve the best from the site. Feedback from those who use the site is critical in allowing us to continue to progress.  If you have any suggestions to help us improve, please do let us know.