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Nichola Ross Martin CTA (fellow) FCA is a specialist in owner-managed business taxes, company reorganisations and employee share schemes. She is the founder of the online tax resource rossmartin.co.uk and VtaxP.co.uk, the Virtual Tax Partner (VtaxP)support service. She has been solving tax problems and creating innovative online tax-tools for accountants and their clients for many years. She is involved in a variety of different committees in respect of projects with HMRC and is a serving trustee of the Chartered Institute of Taxation, and is their Deputy-President.