What a week, in politics not tax. I was not going to mention the 'B' word though, as enough is enough.  

Funnily enough, I gather that there was a leak on HMRC's What's New. It transpires that the government has been using Brexit as a smoke screen when it was all along planning a new scheme; Making Ambridge Digital. If that sounds MAD to you, just see what the locals all think.

Our Advent Calendar explores different aspects of Christmas and tax. Today we look at Giving. On other days this week we have looked at specialised occupations (shepherds and farmers), tax collectors, travellers and brand ambassadors. Something for everyone!

If you have any tax queries please do try out our Virtual Tax Partner support portal at www.VtaxP.co.uk.

Enjoy the guides and updates and the news is below. 

Back soon

Nichola Ross Martin FCA CTA (Fellow) Tax Director


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


Making Ambridge Digital it's M-A-D
It may be a leak, however HMRC’s plans for Making Ambridge Digital 'M.A.D.' accidently went public together with the government's 'Get me out of a Hard Brexit' papers...

Advent Calendar
NEW: Our Advent Calendar is designed to add sparkle to December. We look at Christmas for tax and accounting and this year we have added a few not necessarily pleasant surprise topics, as we open a 'door' in our calendar to count down the working days until the Christmas holiday in the UK.

Quick news (freeview)

Check if you need to send a tax return, then check again
HMRC have issued their tool “Check if you need to send a Self-Assessment Tax return” for 2017/18. We have tested it on ourselves and the results were somewhat confusing.

Employer Bulletin: December 2018
HMRC have published their Employer Bulletin for December 2018. We summarise the key content for you, with links to our detailed guidance on the topics covered.

Scottish Budget 2018: Summary
The draft Scottish Budget for 2019/20 was announced by Scottish Finance secretary Derek MacKay on 12 December 2018 as planned.

Making Tax Digital (freeview)

Making VAT Digital toolkit
When do I need to join?

Editor's Choice (subscribers) 

Tax planning for directors
Start here for comprehensive tips, updates and ideas.

Disguised Remuneration Zone
If you still have an EBT loan, this is the place to visit.

Tax Guides and Updates (subscribers) 

IHT Business Property Relief
UPDATE: More details added on meeting the qualifying period for the relief when assets are inherited by spouses.

IHT Agricultural Property Relief
UPDATE: for how the replacement property rules work for this relief.

Pensions Tax Planning: Index
NEW: an index to our guides to pensions, creating your own SSAS, avoiding unauthorised payment charges and working out the best method of funding.

Finance Bill 2018: tax update and rolling planner for 2018/19
What's hot and new, what was announced and when. What did you miss?

Finance Bill 2019: tax update and rolling planner for 2019/20
Use this tracker to follow up developments with the current finance bill and detail what to expect next tax year.

Case Update (freeview)

Fixed protection not lost by taxpayer's mistake
In Gary Hymanson v HMRC [2018] TC 6815, the FTT determined that a taxpayer did not lose his fixed protection certificate because he made a mistake in making payments to his pensions.

VAT cases (freeview)

Essay writers & VAT: principal not agent 
In All Answers Ltd v HMRC [2018] TC06845, the FTT held that there was no agency arrangement in an essay-writing service for students.

Business Briefs: Legitimate Expectation
In Vacation Rentals v HMRC [2018] UKUT 0383, upon judicial review, the Upper Tribunal held that a taxpayer had legitimate expectation when it relied on a Business Brief from HMRC about VAT on card handling charges.

VAT (subscribers) 

Agents & Principals
Where someone is acting as agent for a principal, it is possible that the income received by the agent on behalf of the principal is outside the scope of VAT for the agent. The key questions are@ who is an agent for VAT purposes? When do these rules apply?

Transfer of a going concern (TOGC)
UPDATE: For long awaited updated HMRC guidance on TOGC's for property rental businesses and within groups.

CPD & Webinars

Budget 2018: subscriber guide & CPD
UPDATE: key announcements at a glance

See CPD for Lunch

Missed last time's Web-update?

Nichola's SME tax W-update to 7 Dec 2018


  • Disguised remuneration loan charge and protests
  • Requirement to correct deadline
  • More deadlines throughout the end of December
  • Employment Status, what's next?
  • 2017-18 tax return guide
  • Entrepreneurs' Relief
  • VAT and management charges
  • VAT and books
  • and much more..

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