Only a very short update this week as we gear up for the end of the tax year and the Budget.

Subscribe before 31 March to freeze your subscription for a second year.

Kind regards


Nichola Ross Martin FCA
Tax Director
Your online Virtual Tax Partner: practical support for accountants, tax advisers and their clients

Job vacancies

Jobs in tax: Tax Consultants, Writers & Editors
We are recruiting tax consultants and writers to come and work with us in our world of Virtual Tax...More

Updates, new tax guides and checklists

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

Dividend Waiver
You need to execute waivers by the start of the new earnings period. This proforma has been kindly donated by S - many thanks to you, sir.

Removal and relocation expenses
Can a one-man company, working from home claim tax relief?...More

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: further notes and links re CGT...More

How to value a business
A guide for clients. It explains how to start measuring up, and provides an overview of the most practical methods for valuing a small private company. Updated: more examples and notes on EBITDA...More

CGT: Entrepreneurs' Relief
A new guide with examples, links to guide on incorporation and ESC C16...More

ESC C16: letter to HMRC
A template to use in connection with Extra Statutory Concession C16...More

Tax planning for the 2009/10 year end
Don't miss this Private Client checklist.

Recent guides:

Is it worth restructuring to save tax?
This is the first part of a new case study

New and updated Practical Tax Toolkits

Tax-efficient extraction of profits
An interactive checklist

Company year-end planning
An inclusive checklist for the company and its owners ahead of the year-end.

Tax penalties: grounds for appeal
A handy little resource for you to bookmark.

Unlawful, illegal and ultra vires dividends
A worked CASE STUDY illustrates the different treatment for different types of connected persons.

In the news (free view)

The case of the newsreader's clothes (and hairdo) Another clothing case: a TV newsreader, "the smart-casual look", an employee, unsurprisingly no deduction is allowed....More

Pensions: the definition of relevant income
Just a quickie: different definitions apply for 2009/10 & 2010/11 compared to the Proposals for 2011/12.

IR35: workers are employees, are they not?
Your IR35 clients may be very confused by the judge's words. Was he right though?...More

Recent FREE view guides & updates

Wrongful Dismissals
This claim can be made in a wide range of circumstances.

How to avoid paying tax at 50%
Updated links and guidance.

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

More FREE news, guides, notes and checklists

You have to pay to subscribe to unlock the full content in 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.

Budget 2010: tax planner
A handy tax planner for 2010/11 and 2011/12

Tax Data
Bookmark this on your mobile

Missed an edition? See Nichola's SME Tax News Archive.

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