Welcome
"An immensely useful resource"... "My only question is - why did we not subscribe before..." "Stunning" ...Read More Reviews
This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.
The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.
Register to receive our FREE news update service.
Subscribe to UNLOCK the full site*.
Tax advice? Contact the Virtual Tax Partner® support service for advisers and their clients.
The contents of the site are subject to T & C & Copyright © 2021.
* The R&D & Patent Box zone is premium content and available separately.
Nichola's SME Tax W-update 2 September 2021
Hello
This week we look at an unsuccessful judicial review of an accidently repaid disguised loan charge. We consider changes to the Trust registration service, we look at capital allowances, recent issues relating to COVID-19 grants and we warm up for our very first Virtual Tax Partner conference.
Trust Registration Service open for non-taxable trusts
On 1 September 2021, the Trust Registration service became available for non-taxable trusts to register with HMRC. Previously it had only been available to taxable trusts and those non-taxable trusts registered for the HMRC pilot of the service.
Double relief danger with Employment Allowance and CJRS
Employers claiming the Employment Allowance may have received double relief if also claiming Coronavirus Job Retention Scheme (CJRS) payments due to the pandemic. The ICAEW Tax Faculty has consulted with HMRC to provide clarification.
Nichola's SME Tax W-update 26 August 2021
Hello
As we near the final bank holiday of the year we bring you a bank holiday bumper tax web-update.
Get tax-fit with our Virtual Tax Partner pre-conference tax workouts!
In the run-up to our first Virtual Tax Partner Practical Tax conference (held on 12/13 October 2021), we are holding a series of short 'tax workouts' to get you tax-fit for conference time. Each workout will take place online and each session will last 20-25 minutes. Places on each session are limited given on a first-come-first-served basis.
Interpretation of Nil Rate Band clause reduces legacy to nil
In Royal Commonwealth Society for the Blind v John Wayland Beasant and Benjamin How Davies (as personal representative of the Estate of Audrey Arkell deceased) [2021] EWHC 2315, the High Court interpreted a nil rate band clause in a will so as to cancel a gift to an individual and increase the amount left to charity.
Enjoying the Practical Tax content on www.rossmartin.co.uk?
Sign up now to receive a unique FREE Tax Planning Tips and Advice Guide & our FREE Newsletter.
.
Try our 
link via LinkedIn 