Missed our SME Tax Web-updates in February? Here is a summary of the month.
Nichola's SME Tax W-update 27 February 2020
Freeview
- HMRC confirm policy on VAT treatment of digital publications
- Advisory fuel rates from 1 March 2020
- Agent update February/March 2020
- What is the 2020/21 PAYE tax code?
- Supply of GPs was a service and VAT exemption upheld
- VAT due on payment handling services
Subscriber CPD/specials
- Employer's What's On? Feb-March 2020
- Off-payroll working: private sector engagements
- Employment status & detailed checklist
- Assets made available without transfer
- Payrolling of benefits
- CPD: Statutory Residence Test
Nichola's SME Tax W-update 20 February 2020
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- Delays to 2020/21 coding notices
- Employer Bulletin: February 2020
- Government response to salaried hour work and salary sacrifice consultation
- No goodwill from FTT
- Group relief: EU claims did not make UK claims invalid
Subscriber CPD/specials
- Adviser guide: Property profits and losses
- Property profits and losses: Toolkit
- Property rental: restriction for finance costs
- Buy-to-let ownership: personal v company
- Entrepreneurs' Relief
- Transactions in Securities: signpost
Nichola's SME Tax W-update 13 February 2020
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- Statutory legacy changes
- Off-payroll rules will only apply to services provided on or after 6 April
- Scottish Budget 2020: Summary
- Law Commission report on signing documents electronically
- Home Loan Scheme test case: success for HMRC
- SAO notification includes dormant companies
- Mixed partnerships: profits were enjoyed by individual not companies
Subscriber CPD/specials
- CIS VAT Reverse Charge
- IR35 & Off-payroll working
- Off-payroll working: large and medium private sector
- Personal Service Company (PSC) tax
- Transactions in Securities - Sept 2019
Nichola's SME Tax W-update 6 February 2020
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- NICs rates change for 2020-21
- Call for evidence: Extension of the off-payroll working rules to the private sector
- Tax 'Top Trumps': Closure Notice v Information Notice
- Bank caused failure to comply with Information Notice
- Upper Tribunal denies farming loss relief claims
- Taxpayer in difficult circumstances was not 'careless'
Subscriber CPD/specials
- Tax Planning for the 2019/20 year-end
- Year-end top ten tips for OMB's 2019/20
- VAT on invoices and credit notes
- Reasonable Excuse
