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: Last Updated: 16 September 2024

HMRC have very helpfully (thank you chaps) published a "Road Map" to help us poor advisers work out when all the new tax penalties come into force. Let's hope that the new Chancellor will let the existing regime bed in before HMRC is allowed to restart its dark plans for Tax Agent Penalties. However, with less than two weeks until the Emergency Budget we will soon discover his intentions. In the meantime we have news that HMRC is trying to clamp down on some tax schemes, and there is a new Disclosure Opportunity - for those employers who have used Lease Premium Schemes to avoid taxable accommodation benefits. 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
NEWS Stamp Duty Land Tax avoidance: new Spotlight HMRC has highlighted details of popular Stamp Duty Land Tax (SDLT) avoidance schemes in Spotlights pages. Powers and Penalties Road Map Are you sleeping these days? Are you confused as to when some new tax penalties are enacted because you are baffled by Statutory Instruments (SIs)? HMRC have published a "Road Map". Lease Premium schemes: New Disclosure Opportunity HMRC focuses on schemes designed to avoid tax and NICs on employer provided accommodation. Advisory fuel rates (company car drivers) New rates from 1 June. Stamp Duty & Stamp Duty Land Tax New Tax Data entry Tax Data Add to your favourites, a growing library of tax data, rates and allowances. Updates, New tax guides and checklists Employment related securities: basics for small companies FREE guide: start here for our new series on shares and securities. Enterprise Management Incentives (EMIs) FREE guide to tax-advantaged share options. EMI: checklist LOCKED (for subscribers) Planning a share scheme? We provide a step-by-step checklist. Private Client webinars We introduce Matthew Hutton's new Essential Private Client Quarterly Tax Update. Tax penalties: P11Ds UPDATED to resolve queries about interaction of tax and NICs regs. Recent new guides PAID subscribers only (because you're worth it :) Tax Avoidance Schemes Better the devil you know? We run through the top favourites (from HMRC approved to contrived and artificial) for Income Tax, Corporation Tax, Capital Gains Tax and SDLT. Converting part of a home into an office NEW for Directors: do you pay or does the company foot the bill? We examine the tax consequences. Converting part of a home into an office NEW for the Self-Employed: the tax position is interesting from CGT to SDLT to VAT. Advisers' Finance Act planner Bewildered by recent tax changes? Our UNIQUE rolling tax planner keeps you up-to-date with a summary of new Budget announcements to inform you what tax measures apply and when. R&D relief NEW: for companies, how to obtain tax relief at 175% Tax penalties: what is reasonable care? CLIENT GUIDE: topical reading (see news item above).
KEY reading this quarter (subscribers only) Accounts: tax health check (self-employed) A practical tax toolkit (think HMRC's toolkits but add planning, useful tips and tax know-how) Employers' Quarterly Tax Briefing Top tips, tools, links and planning ideas for 2010/11 and beyond...More Property profits and losses 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 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 More FREE news, guides, notes and checklists You have to pay to subscribe to unlock the full content in www.rossmartin.co.uk. Here is some of our free material: Recommendations: what do our subscribers say about us? Free guides You have two options: 1. Explore the site (then click on the menus and you will soon see what is free) 2. See a small sample. Missed an edition? See Nichola's SME Tax News Archive. Subscribe to the Practical Tax Database to UNLOCK your internet Virtual Tax partner: What do you get? Open access to the entire Practical Tax Database which contains over 350 tax and legal guides packed full of essential know-how for advisers. Our regular Email update when there are new guides and tax issues that we think you MUST read. Up to 50% off the Virtual Tax Partner helpline. Nichola’s monthly SME tax news summary (we do the reading and cherry pick the best of the press, magazines and websites for you). NEW our Quarterly Tax Refresher (for advisers ONLY) + our Quarterly Employer Briefing. A 25% discount to our NEW tax webinar-update service). You can also commission guides and checklists for your own practice, post comments and upload your own articles. You can access the Virtual Tax Partner service for FREE quick calls, or just a chat.