It's been a really busy week and it's not over yet, so I will not say much. Don't miss our new guides on What expenses can I claim? We look at Accountants and Hairdressers this time.

It has been quite fun creating these guides. We were asked to take over another practice earlier in the year and I thought it would be handy to create some crib notes. It is some time since I wrote my original series of guides for the self employed: I could never find the answers to my FAQs in conventional publishing. There is no section in any tax act that fully covers working from home and of course there are different rules for employees too. Not trusting the little that HMRC published at that time I started researching it myself. My first ever guide was "What expenses can I claim, working from home?" It took two weeks to write. Yes, I kid you not. It took that long. I am still pretty happy with that guide, and the rest is history. I am pleased with our developing webservice, millions of you are viewing us and there is now a small team of us who work extremely hard. I can see I have still to persuade a few of you to subscribe. Come on, you won't find better value anywhere else! If you already subscribe then I hope you enjoy the new guides.

Finally, don't miss another of our CPD specials, we present a VAT update this week.

If you have any tax queries please do try out our Virtual Tax Partner support portal at www.VtaxP.co.uk: subscribers you are entitled to free quick queries so do ask.

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)

OTS review of the taxation of savings and investment income
The Office of Tax Simplification (OTS) has opened its first broad review of the taxation of savings and investment income, ‘Savings Income: routes to simplification.’

1 June: new advisory rates for company car drivers
You can continue to use the old rates up to 30 June 2018

Case Update (freeview)

Sch 36 request for engagement letters was reasonable
In Uppercut Films Limited v HMRC [2018] TC06465 and Cliftonville Consultancy Ltd v HMRC [2018] TC06464, the FTT decided letters of engagement and advice letters relating to a tax avoidance scheme were reasonably required by HMRC under a Schedule 36 Notice.

Late appeals: only in respect of penalties, not for assessments
In S Bolland v HMRC [2018] TC6490 the First Tier Tribunal allowed a late appeal against  penalty notices sent to the wrong address despite the taxpayer's failure to properly notify his change of address.

Editor's Choice (subscribers)  

S8(1) Notice to File a Tax Return
NEW: what is this and why is it so important to tax appeals and case management

Tax Guides and Updates (subscribers) 

Accountants: what expenses can I claim?
NEW: his guide outlines what expenses you can claim for tax purposes, it covers topical case law, VAT planning and accountant trivia (for light relief)

Subcontractors: what expenses can I claim?
NEW: this guide outlines what expenses subcontractors in the construction industry can claim for tax purposes.

Hairdressers: what expenses can I claim?
UPDATE: with VAT considerations and case law.

Doctors and Dentists: what expenses can I claim?
UPDATE: with VAT considerations.

Market traders: what expenses can I claim?
NEW: a guide outlining what expenses market traders can claim for tax purposes including relevant case law.

Non-domicile status, deemed domicile and tax
UPDATE: for what happens when you abandon your domicile of choice and how to prove a domicile of choice.


UPDATE: for recent case law and developments

Working from home (employer/employee)
Guide for employers

VAT (freeview)

VAT cases summary archive 
(we are having a rest and have not added any new ones this week) 

VAT (subscribers)

A VAT update: What's New? 2018 May
NEW: this article looks at what has happened in VAT during the last 6 months.

CPD Webinars

New CPD click here

How to run the most tax efficient accounting practice...ever Part 3
Slides from a talk by Nichola Ross Martin from Accountex 2018

Missed last time's update?

Nichola's SME Tax w-update 25 May 2018


  •  IR35: plans for reform
  • PAYE: changes for short term visitors
  • Football agent's business uncommercial 
  • Personal Service Company UPDATE
  • GDPR
  • and much more..

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