Important legal information

In using and its content (referred to as the 'Website'), you acknowledge the following terms and conditions of use (referred to as the 'Terms'). If you don't agree with these Terms, please do not use the Website.

User accounts

User accounts are for the sole use of the named user and the sharing of login details is not permitted.

Contact our subscription team to request additional user accounts for other members of your team.

We reserve the right to suspend your account and the accounts of any other users in your business if we suspect a breach of any part of our Terms.

Subscription types

A paid subscription entitles you to access the locked content of the Website. Content is tiered: you will need to enhance your subscription to access any of the specialist zones and CPD Workouts.

A sole practitioner or single partner/director licence
This licence is for a sole practitioner/sole trader or a one-person company. It also applies to businesses with one office and one partner or director.

Multi-partner/director and or/ multi-office licence
If there is more than one fee-earning principal/partner/director in your business you are required to subscribe to the appropriate licence, as set out in Our pricing and sign up page. If you are unsure of the licence required please Contact us for a quote.

Subscribers who work in a financial role within a non-finance business, at the sole discretion of the subscriptions administration team, may be able to take out a sole practitioner licence. If you think this applies to you, please contact us so we can confirm the licence required. Subscriptions agreed on this basis will not receive additional user accounts.

Decisions on the licence required and fee payable are at the sole discretion of the Website subscriptions administration team. This includes any variations to the subscription fees and prices set out on the Subscriptions page or any other material produced by us.

Subscription term

All subscriptions are for a 12-month term. Your subscription begins on the day we provide you with login details for, i.e. if your login details are provided on 1 April 2024 your subscription will grant you access to from 1 April 2024 – 31 March 2025. These dates will be confirmed on the invoice we provide to you.

Renewals of an existing subscription are for an additional 12-month term, beginning the day after your previous subscription ends. The new term would begin on 1 April 2025 if the annual subscription for the period 1 April 2024 – 31 March 2025 was renewed.


This Website is built on Joomla, made available under the GNU General Public License Version 2 or later.

The Website written and displayed content (i.e. articles, guides, images etc) are covered by copyright and trademark law. The following permissions are given to paid subscribers:

  • Subscribers have permission to download or print material strictly for their personal use or for their clients provided they do not alter the content or delete any information relating to copyright or ownership.
  • Material cannot be reproduced on any third-party websites without written permission.
  • Material may not be distributed for any purpose other than stated above without prior written permission.
  • The commercial copying, selling or lending of any of the content of this Website is prohibited.
  • Plagiarism or any other breach of copyright is a breach of professional standards.


The publishers make reasonable efforts to ensure the reliability of the Website content. Given the changing nature of tax legislation Website content is regularly reviewed and updated. There may often be a time delay between the passing of new legislation, or the reporting of a relevant tax case, and the time it takes us to update all relevant notes on the Website. However, the publishers endeavour to regularly summarise the major changes in our weekly 'Ross Martin Tax: SME News', also shared in the weekly email newsletter, 'SME Tax News'. Paid subscribers to the Website are subscribed to our SME Tax News mailing list when they first subscribe. You can also sign up to receive our weekly emails here.

Limitation of Liability

The information included in this Website is provided as a general guide only and not intended to be a substitute for taking advice and should not be relied upon as such. Tax is like any other law; whether something is right or wrong depends on the context and the facts and circumstances of each case. The publishers disclaim, without limitation, all liability for any loss or damage of any kind, including any direct, indirect or consequential damages, which might be incurred through the use of material on this Website or access to the Website. This clause also extends to losses and damages incurred through viruses. If you have a tax query or are looking for bespoke tax advice please use the Virtual Tax Partner support service.

CPD courses: Limitation of Liability

Please refer to our Limitation above, any presentations given are intended for general information purposes only and should not be relied on as a substitute for taking advice in any particular circumstances. No responsibility is accepted for any loss which may arise from reliance on information contained in any of our courses. Before acting on anything contained in a course, please contact your usual Virtual Tax Partner contact.

User Tracking

We may analyse visits from users to our website to see what you are viewing on our website. We do this to improve content, to check that you are not sharing subscriptions and we do not sell this data to third parties.

Links to Third-Party Sites

This Website may provide links to other websites. We are unable to fully review all pages linked from this Website and cannot be liable for their content. Users link to other sites at their own risk and use such sites according to the individual terms and conditions of use of those sites. Provision of links to third-party websites should not be considered an endorsement.

General Privacy Policy

We use Google Analytics, a web analytics tool that allows us to view a variety of reports about how visitors interact with this Website. It collects information anonymously without identifying individual visitors, click here for further details on Google's policies. 


  • Third-party vendors, including Google, use cookies to serve ads based on a user's prior visits to this Website or other websites.
  • Google's use of advertising cookies enables it and its partners to serve ads to users based on their visit to this Website and/or other sites on the Internet.
  • Users may opt out of personalized advertising by visiting Ads Settings. (Alternatively, you can opt out of a third-party vendor's use of cookies for personalized advertising by visiting

Updating Content

The publishers reserve the right to make improvements and/or changes in the documents and/or other materials contained on this Website site at any time without notice. Subscribers are advised of major updates via the email update service. Minor updates are not announced. Warning: there may be substantial changes to material following the chancellor’s annual Budget report, spending reviews or an equivalent.

Governing Law and Jurisdiction

Any use of the Website any legal disputes arising in connection with it shall be governed by UK law.

Trade Marks © is brought to you by Tiger Dog Media & Publishing Ltd, trading as, Registered in England and Wales, Company registration 08187601, Registered office, Castlelee, Ryall, Dorset DT6 6EN.

Ross Martin®, Virtual Tax Partner®, and VtaxP® are all Registered Trade Marks.

Payment terms

All subscriptions are for a 12-month period from the date of activation or renewal.

You may choose to pay either the one-off fee or 12 monthly instalments, which are subject to a 15% administration fee. All subscription fees stated on this Website are inclusive of this administration fee.

If you choose to pay by instalments, the subscription term is 12 months. If your Direct Debit instruction is cancelled during the subscription period, you are liable to pay us the outstanding amount of the subscription fee in full immediately by an alternative payment method or by way of a new Direct Debit instruction. For example, if you have opted to pay in 12 instalments, and your Direct Debit is cancelled after 5 months, you will be liable either to immediately pay the sum of the remaining 7 instalments (the outstanding subscription fee) by an alternative payment method or set up a new Direct Debit mandate for the remaining period.

If an instalment is late or missed we reserve the right to remove access to all paid content on for any user accounts associated with that instalment plan until the account is brought up to date.

If you cancel your Direct Debit before the end of the subscription period, you agree that any outstanding instalments are immediately recoverable by us from you as a debt.

One-off annual subscription payments are non-refundable, except under exceptional circumstances and at our sole discretion.

By accessing any paid content on you agree to the terms outlined above.

Opening hours

Our normal office hours are Monday to Friday 9am - 5pm UK time.

If you subscribe outside of our normal office hours we will endeavour to respond to you, however, you may not receive your login and joining instructions until the start of the next working day.

Virtual Tax Partner® support

Virtual Tax Partner® support (VtaxP) is a 'pay as you go' independent tax advisory service. This is owned and delivered by Ross Martin Tax Consultancy Limited (RMTC), a separate legal entity.

  • A paid subscription to DOES NOT provide you with free tax advice from VtaxP ®.
  • Subscribers to receive a 25% discount to tax support services provided by RMTC. 
  • If you raise a VtaxP query on the portal you will be required to create and account and set a password to use that service and upload your details for anti-money laundering risk assessment. See VtaxP: Terms & Conditions for more details. 

GDPR Privacy Notice

Tiger Dog Media & Publishing Ltd

Email privacy policy

When you receive an email from us it is because you have registered on this site and signed up to Ross Martin Tax’s SME Tax Update and/or you are a paid subscriber to, paid for access to resources on the Website, attended one of our events, or met us at a trade show or other networking event and confirmed you would like to hear from us.

If you believe you have received unwanted, unsolicited email sent via this system or purporting to be sent via this system, please forward a copy of that email with your comments to us.

To stop receiving email from us?

Please click the unsubscribe link at the bottom of our email. 

Protecting your privacy

The type of personal information we collect
We currently collect and process the following information:

  1. Your name, business name and address and other contact details.
  2. Your IP address and location 
  3. Your email address

How we get your information and why we have it.

  • 1. and 3. We retain this information in order to send you invoices for subscriptions and to send out subscription renewal reminders.
  • 2. this is collected via Google Analytics and our site's analytics. We use this data to see how popular articles are.
  • 3. we retain this email so we can send you our weekly newsletters and occasional additional updates we think will be of interest to you.

We do not share this information with any others, although certain government bodies can obtain access to our data at will.
Under the General Data Protection Regulation (GDPR), the lawful bases we rely on for processing this information are:
(a) Your consent. You can remove your consent at any time. You can do this by contacting us
(b) We have a contractual obligation.
(c) We have a legal obligation.

We engage in up-to-date security measures to protect against the loss, misuse and alteration of data used by our system and we undertake never to share, sell, or rent individual personal information with anyone for their promotional use without your advance permission.  

We will not share your information with any third parties for the purposes of direct marketing.

This privacy notice tells you what to expect us to do with your personal information when you make contact with us or use one of our services.

Most of the personal information we process is provided to us directly by you for one of the following reasons:

  • You have made an enquiry to us.
  • You have made an information request to us.
  • You wish to attend, or have attended, an event.
  • You subscribe to our SME Tax News newsletter.
  • You have applied for a job or secondment with us.
  • You are representing your organisation.
  • You visit our website and consent to our use of cookies.

We will be data controllers if you: 

  • Visit our website. 
  • Ask us a general question. 
  • Subscribe to events, media, emails or industry updates.
  • Register on the site or become a subscriber.
  • Become a business contact. 
  • Attend one of our online events.

Your rights:

You have the right to ask us for copies of your personal information

You have the right to ask us to rectify information you think is inaccurate.

You have the right to ask us to erase your personal information if we no longer need your data for the original reason we collected or used it.


If you wish to contact us, or our Data Protection Officer, or if you would like more information on our data privacy policy please use the contact form on this website.

Alternatively, our postal address is: Castlelee, Ryall, Dorset DT6 6EN.

You can also escalate matters to the ICO if you believe we are using your data in an unlawful manner. Please do contact us first to let us assist you before you do that so we can help you resolve the concern. The ICO’s address is: Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF. Their helpline number is UK 0303 123 1113. Their website is: 

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