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We have taken a break from the Finance Bill (an Adviser's Guide is due out next time) and been creating some practical new valuation guides to try and make life a bit easier for anyone buying or selling a business with property. I have also created some new guides for clients.

Enjoy

All the best

Nichola

Nichola Ross Martin FCA
Tax Director

www.rossmartin.co.uk
Your online Virtual Tax Partner: practical support for accountants, tax advisers and their clients

FREE GUIDES

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Goodwill: trade related properties - Too late! Now Locked for paid subscribers only
A quick guide to explain how reapportioning the contract price paid for a business may save SDLT. If you are a company it may save corporation tax.

Tax Data
Add to your favourites, a growing library of tax data, rates and allowances


Updates, New tax guides and checklists

For PAID subscribers only (because you're worth it :)

How to value a business
UPDATED to include further examples and comparisons. Ideal discussion points if your client is buying or selling.

Tax penalties: what is reasonable care?
CLIENT GUIDE: avoid negligence claims by going through this new guide with your clients: it provides an outline of the new tax penalty regime, explains the mechanics, delegation and reasonable excuse.

Tax penalties: advisers' update
UPDATED: this is essential reading, and now provides a summary of the new regime, with a quick guide to each penalty and links.

Tax Penalty Planner
UPDATED: our favourite new guide: new tabs extend to cover income tax, NICs, CGT, IHT, PAYE, CIS and Shares.

Enhanced Capital Allowances: energy saving plant
NEW: Claims can be complicated, but given the fact that this is a 100% allowance, firms should be investing a bit more time in understanding these.

Seller: should I make a s.198 election to fix sale price of fixtures?
NEW: Advantages and disadvantages. Key negotiaton tips when you are agreeing the price of commercial property.

Goodwill and the intangibles regime
NEW guide, what is deductible for tax. Pre and post March 2002 rules, tips for incorporation.

Tax penalties: grounds for appeal
UPDATED for more successful and unsuccessful appeals.

Incorporation checklist
Updated links to other guides.

Tax planner for 2010/11 & 2011/12
Our UNIQUE Budget tax planner for 2010/11 and 2011/12 has been updated with new links.

KEY reading this quarter (subscribers only)

Employers' Quarterly Tax Briefing
Top tips, tools, links and planning ideas for 2010/11 and beyond...More

Quarterly Tax Refresher (for advisers only)
This essential tax tool is an excellent source of online CPD. Download this onto your mobile, train staff, and of course brief your clients...More

Practical Tax Toolkits
For companies, these are continuing to be updated

Unlawful, illegal and ultra vires dividends
Updated following the Budget this illustrates the different tax treatment for different types of individual in connection with a close company.

Surplus cash CGT & IHT Relief and ESC C16
Company has large cash surplus: how does this affect Entrepreneurs' Relief, Business Property Relief, and what if you try and dissolve the company? Updated: for Budget...More


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