This time: our new Land & Property update, a closer look at the new Flat Rate VAT rule, new CPD and some interesting tax cases: loss of CIS gross payment status and a badly drafted penalty appeal.

On the topic of CPD, it is very interesting to see that the Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) now advocate 'quality over quantity'. Following the Autumn Statement we've been planning our CPD products this week. We have our unique rolling tax planner (my favourite guide on our whole site, my second favourite is our Director's Tax Planning Toolkit in case you are interested). Our planner provides you with an 'At a glance' guide to what's new this tax year and in the years to come. If you would prefer to watch your CPD then our 'CPD for lunch' aims to deliver bite-sized chunks of CPD in time-manageable units. It does not have to be a long afternoon and 'death by powerpoint' with digital CPD.

A couple of cases that are worth a read this week including another case where a poorly worded appeal is thrown out by the tribunal. Try as they might, judges cannot read into an appeal something that is not stated. We have a wonderful guide on 'How to appeal a tax penalty', where we have taken comments made by judges in hand to ensure that your appeal follows the requirements of the penalty legislation.

As you may have seen on Twitter and our Linkedin group: we are recruiting and expanding our team. If you like the idea of working for a 100% digital practice then please do send us your CVs.

Enjoy the guides and updates and the news is below. 

 Back soon

Nichola Ross Martin FCA Tax Director


Your Virtual Tax Partner®: online PRACTICAL support for accountants & tax advisers BY accountants & tax advisers

Quick news (freeview)

Advisory fuel rates (company car drivers)
UPDATED for new rates applying from 1 December 2016.

CPD: CIOT & ATT favour quality over quantity
The CIOT and ATT have issued new Continuing Professional Development (CPD) regulations that will apply from 1 January 2017.  The focus shifts from the time spent on CPD to its outcome. 

We are hiring
NEW: we have vacancies in Private Client and OMB tax in a totally unique business.

Case Update (freeview)

CIS: gross payment status cancellation
In JP Whitter (Waterwell Engineers) Limited v HMRC [2016] EWCA Civ 1160 the Court of Appeal held that HMRC did not have to take into account the adverse impact on a taxpayer’s business when cancelling a CIS gross payment registration.

Late payment appeal: bad drafting
In Kuldeep Delay v HMRC [2016] TC05501 taxpayer’s appeal against a penalty for late payment of tax was struck out: he failed to appeal on any of the grounds set by the relevant legislation.

Practical Tax Guides and Updates (subscribers)

Land & Property: an Adviser's Tax Update Dec 2016
NEW: A summary of the latest developments and updates in land and property taxation.

SDLT & residential property: higher rate
UPDATED: lots of new examples added on how the new higher rates work in practice.

VAT Flat Rate Scheme: limited cost trader
NEW: Guide to the new business category introduced from 1 April 2017 and the anti-forstalling measures effective immediately, with worked examples. 

Editor's Choice

Director's service contracts: top tips
Every director should have a service contract. Should a service contract double up as an employment contract? What are the different outcomes?

Travel (employer's guide)
New rules from April 2016 restrict home to work travel claims for workers providing services via intermediaries and agencies. 

Finance Act 2016 and 2016/17 Rolling Planner
UPDATED: instant CPD. We have updated our rolling planner for the measures announced in last week's Autumn Statement so you can see what's new for this year together what is proposed for next year and years beyond. Split between different taxes and taxpayers.

The Autumn Statement 2016: Headlines and Highlights (FREEVIEW)
A summary of all the new measures announced by the chancellor last week, with links in each section to drill down into the detail. 

Directors Tax Planning Toolkit 2016/17
UPDATE: the tax advantages of the ESS scheme are removed from all new schemes entered into on or after 2 December 2016.

CPD Webinars

Our CPD 'for lunch' webcasts
Each one is between 10–30 minutes long. Ideal to watch while you eat your sandwiches!


Scam alert!
Watch out for something called MAP Regstrations that offers you a free trial setting up a page on Google. Google offers you this for free. We are suffering nuisance calls like no other because we refuse to play ball. Don't take the call and avoid the free trial.

Missed last time's update?

Nichola's SME Tax Update 25 November 2016


  • Autumn Statement 2016: headlines and highlights
  • Personal Service Companies and tax
  • New client money regulations
  • VAT flat rate scheme
  • R&D Allowances
  • Childcare and childcare vouchers

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