Missed our SME Tax Web-updates in November? Here is a summary of the month.

 

Nichola's SME Tax W-update 28 November 2019

Freeview

  • HMRC warning for self assessment of pensions annual allowance charge
  • CEST gets new zest
  • NHS pensions emergency: fact or fiction?
  • Scottish Budget is delayed 
  • EIS: no relief for shares with preferential rights
  • Dating agency is not a consultancy

Subscriber CPD/specials

  • Trusts & Estates: Ten-year charge reporting requirements
  • Index to reorganisations and demergers
  • Schedule 36 information notices
  • Purchase (repurchase) of own shares
  • VAT errors: how to correct
  • VAT on invoices and credit notes

Read More...


Nichola's SME Tax W-update 21 November 2019

Freeview

  • Where there’s a will there’s a valid interest in possession
  • What a Relief: in the end he was a farmer
  • Entrepreneurs' Relief: property partnership not a trade
  • Stop playing planning officers and refund DIY VAT
  • Corporation tax rates won't change
  • Starting in business?

Subscriber CPD/specials

  • Contractors & PSC Planning: what now?
  • Employee training & course fees
  • Incorporating an existing business
  • Trusts & Estates: Ten-year charge reporting requirements
  • Accounting standards for tax

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Nichola's SME Tax W-update 14 November 2019

Freeview

  • VAT Grouping now extends to individuals and partnerships
  • Automated Decisions: notice given by a computer
  • Should computers make HMRC's decisions?
  • Partner needed to be resident in first property for ADS refund
  • Notice to file a return to collect a PAYE debt is valid
  • Unreasonable? LBTT is payable when the return is submitted

Subscriber CPD/specials

  • Company Vans and Commercial Vehicles
  • Top Tax-Free Employee Benefits
  • Directors: Working from home
  • Client Briefing: Interest restrictions on charging your company rent
  • Goodwill: Reliefs and allowances

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Nichola's SME Tax W-update 7 November 2019

Freeview

  • General election delays loan charge review
  • OTS: digital will simplify tax for self-employed
  • Persons of Significant Control (PSC): register meets objectives
  • PRR date of acquisition is completion, not exchange of contracts
  • Capital allowance claims on power plant upheld and extended

Subscriber CPD/specials

  • CGT Private Residence Relief (PRR)
  • First-time buyers guide to Stamp Duty Land Tax (SDLT)
  • Buy-to-let ownership: personal v company?
  • Extracting Profits from an Owner-Managed Business

Read More...

Missed last time's monthly web-update? Get it here....

SME Monthly Summary October 2019