Nichola's SME Tax w-update 18 May 2018

Last Updated: 30 August 2023

Hello

This time we look at what happens if you do not declare your ebay account, and we consider more topical cases on the Higher Income Child Benefit charge, whether an introducer commission paid can be an unauthorised payment out of a pension fund and why and when HMRC can try and assess these things.

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EU gives EMI State Aid approval

Last Updated: 30 August 2023

The European Commission approved the UK's 'Enterprise Management Initiative' (sic) scheme under EU State aid rules. The EMI rules lapsed in April and employers had been urged not to grant any further EMI options until approval was reconfirmed.

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Nichola's SME Tax w-update 11 May 2018

Last Updated: 31 August 2023

Hello

This time we have a bit of a mix for you. We are introducing the first of a set of new guides on different trade, professions and vocations. Today, we have the formal launch of our Disguised Remuneration Zone and updated guides for companies and their owners. Plus our pick of topical SME case law.

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Conduct of Tax Enquiries and Disputes: Treasury inquiry

Last Updated: 31 August 2023

The Treasury Sub-Committee has recently opened an inquiry into the conduct of tax enquiries and the resolution of tax disputes.

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Some Overseas Territories to declare beneficial owners

Last Updated: 31 August 2023

British Overseas Territories may be required to establish public registers of beneficial ownership in 2020. A new clause was added to the new Sanctions and Anti-Money Laundering Bill with cross-party support and was accepted by the Government and was added to the Bill without a vote.

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Nichola's SME Tax w-update 4 May 2018

Last Updated: 31 August 2023

Hello

Welcome to our bumper bank holiday weekend edition. We have a Private Client update which covers all the changes since 6 April with links to topical cases that cover just about everything that you have never thought about in tax.

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  1. Nichola's SME Tax W-update 27 April 2018
  2. Nichola's SME Tax W-update 19 April 2018
  3. Nichola's SME Tax W-update 13 April 2018
  4. Nichola's SME tax W-update 6 April 2018
  5. Nichola's SME tax W-update 29 March 2018

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