Two essential updates for subscribers, freeview guides and news, please scroll down for links.

Best wishes

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 and FREEVIEW

PAYE pooling: new consultation
Or legal nightmare...More

Protesters demand Dave Hartnett's resignation
Protesters move on Whitehall...More

Gains-Cooper loses residency appeal
Supreme court ignores day counting...More

Time to Pay: revealed HMRC double standards
Size matters...More

Bona Vacantia: concession dropped
Striking off requires a Capital Reduction...More

Guides and updates

FREEVIEW mini-guides

Starting in business: start here
NEW: menu and tax summaries

Joint property elections
UPDATE: HMRC change Form 17

Ceasing trading: overview
UPDATE: a summary of the mechanics for companies with a look at the tax on final distributions

Retirement: a purchase of own shares
NEW: menu and summary

For PAID subscribers (because you are special :)

Essential reading this time:

Joint property: legal v beneficial ownership
UPDATE: a rewrite, this guide explains the differences, looks at transfer of beneficial ownership, issues for spouses and Declarations of Trust

Repairs and renewals
UPDATE: new "At a glance" section & case law: highly recommended

Recent updates

Capital reduction: distributing capital reserves
UPDATE: why and how to guide for advisers

Bona Vacantia & striking off
UPDATE: a summary of the key issues for advisers to watch out for and advise clients

Solvency statement: reduction of capital (winding up)
Template: as required for a reduction in capital

Capital reduction with a purchase of own shares
UPDATE: this is a very complicated combination, so we have created this checklist

Capital reduction: tax treatment
UPDATE: this guide examines the position where a capital reduction is used and trading is ongoing.

Broadband (Employer's guide)
NEW: our at a glance guide summarises the different combinations and their tax treatment.

Tax penalties: grounds for appeal
UPDATE: cases added for reasonable excuse and reliance on accountants. Note VAT and direct tax differences.

Finance Act 2011: tax planner
UPDATE: our rolling CPD tool is designed to keep you on top of key legislative changes and announcements.

Can I back-claim capital allowances on residential property?
UPDATE: a rewrite of this guide with improved links.

Recent updates

Running an LLP in tandem with a company
UPDATE: in tandem or corporate partners? Lots of plusses and minuses for professional practices.

Employment status checklist
UPDATE: following the Autoclenz decision clients may wish to review their working relationships with self-employed subcontractors.

Employment status: directors
UPDATE: the difference in treatment of office holders under tax and employment law.

Employment status: partners
NEW: this guide considers a problem for some professional firms.

Furnished Holiday Letting
UPDATE: a major rewrite to include 2011 FA provisions including examples on Averaging and Period of Grace reliefs.

Business Property Relief: holding companies
UPDATE: following recent queries we have included further examples to deal with mixed trading groups.

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Joint property elections
UPDATE: new links, following new guidance from HMRC.

Goodwill: trade related properties
UPDATE: new tabs, clearer guidance on valuation with new links.

Interest: paid on loans from directors
NEW: mini-guide. Is interest paid gross or net? At what rate? Tax relief when irrecoverable.

Capital Gains Tax: Entrepreneurs' Relief
UPDATE: new sections including planning points and pitfalls for private company shares

Valuation (of goodwill) on incorporation
UPDATE: new examples for small & lifestyle businesses.

 

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