This week we have some short Adviser Updates to get you in the mood for the end of another tax year, and our highly popular "Finance Act planner" which we have amended to include changes to secondary legislation.

However, the really extraordinary story of the week is that Civil servants take advantage of HMRC concession to avoid PAYE.
Have a read through this, as the question we need to ask is whether more employers could take advantage of this practice, or should HMRC withdraw/change its concession A37?

Investigation worries? Don't miss Dave's blog.

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Best wishes


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

News & quick guides

Civil servants take advantage of HMRC concession to avoid PAYE
Strange but apparently true.

Confusion over ESC C16
Ensure distributions are made before 1 March 2012.

First feedback on a General Anti-Avoidance Rule (GAAR)
Back to the drawing board? Yes, if the tax bodies have their say.

Plug in car and van grants
NEW: the fleet vehicle of the future?

Subscriber essentials

Finance Bill 2012: tax planner
UPDATE: refresher on 2011/12 and what to expect in 2012/13

Tax penalties: SA late filing & payment
UPDATE: this quick guide covers both types of penalty, with examples.

AIA: rules where there is a change of rate
Examples: what happens when the year end does not end with the tax year.

Investigations and enquiries

Civil Investigation of Fraud: it's on the up
Dave's blog - disclosure facilities are not just for celebrities.

TCup: coaches and teachers tax disclosure
The latest opportunity: you should have notified already but have until 31 March to disclose and pay up.

Publishing the names of deliberate defaulters
NEW: HMRC does not need to worry about taxpayer confidentiality.

Employment taxes

Pensions: carry forward of unused allowances
The mechanics of the carry-forward of deemed allowances from 2008/09.

Directors' loan accounts: toolkit
UPDATE: our version of HMRC's toolkit for advisers but ours is a modified version to include additional planning points.

Collecting Tax Debts through PAYE
From April 2012 debts of up to £2,999 will be added to codes. These will be issued from now on.

When a dividend is subject to NICs (Part 3)
A contrived bonus scheme is taxed as employment earnings (may yet appeal to Supreme Court).

Use of home for business purposes
Tax treat mini guide for your staff.

More Subscribers' Guides

Don't miss:

Capital expenditure allowances - signpost
Quick guide to alternative allowances to plant and machinery capital allowances.

Property profits & losses: toolkit
UPDATE: don't miss this if your are doing rental accounts.

Fixtures: overview
Confused about late claims for Fixtures and changes in 2012? Start here.

Disappearing tax reliefs
UPDATE: tax reliefs and changes that will affect your clients in the next 12 months.

Dividends: index
Start here for our new guide to dividends: minutes, warrants and tax on unlawful distributions.

Legal or unlawful dividends: Companies Act 2006
A mini-guide.


Tax planning for directors
Index to guides and updates

Retirement: a purchase of own shares
A menu and summary

VAT: a whole new section
Toolkits, practical guides, current reclaim opportunities and updates

We love feedback so please email Nichola every little bit helps.

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