Missed our SME Tax Web-updates in May? Here is a summary of the month.
Nichola's SME Tax W-update 28 May 2020
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- COVID-19: Tracker
- Advisory fuel rates from 1 June 2020
- Supreme Court dives into tax treaty, diver is an employee
- Court of Appeal opts to allow deductions for EBT share scheme
- Is a day planner a book? Don't rely on HMRC’s VAT guide
- Input not disallowed as six-month rule not breached
- VAT treatment on fixed-odds betting terminals and gaming machines
Subscriber CPD/specials
- Directors: Tax planning toolkit for 2020/21
- Furnished Holiday Letting
- PRR: Private Residence Relief
- IHT: Main Residence Nil Rate Band (RNRB)
- SDLT: Residential property (dwellings), higher rate
Nichola's SME Tax W-update 21 May 2020
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- Government ignores Lords’ views on Off-Payroll rules
- GAAR opinion: Inheritance Tax planning using shares
- COVID-19: Tracker
- COVID-19: Future Fund convertible loan scheme
- Coronavirus Self-Employed Income Support Tool
- COVID-19: Employee Job Retention scheme
- COVID-19: Scotland
- COVID-19: Wales
- COVID-19: Northern Ireland
- E share tax scheme fails
- No relief for In Specie SIPP contributions
- The costly perils of being a trustee
- Late payment penalty for partner payment notice
Subscriber CPD/specials
- Tax planning for directors (Editor's choice)
- P11Ds: Top tips toolkit
- Employment-Related Securities: Reporting issues
- CPD: Dividends
- CPD: Directors, What Expenses Can I Claim?
Nichola's SME Tax W-update 14 May 2020
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- Starting in Business? Start here
- Research into tax avoidance scheme users
- COVID-19: Furlough scheme extended to October 2020
- COVID-19: Tax appeal deadlines extended
- Coronavirus is a reasonable excuse
- COVID-19: Tracker
- COVID-19: Option to tax deadline extended
- UK domiciled taxpayer denied closure and must provide information
- FTT helps care worker by reducing penalties on mileage claims
- Referees self-employed: No mutuality of obligations
- No VAT recovery: Opera not directly linked to catering
Subscriber CPD/specials
- Motor expenses (self-employed
- Loan Relationships)
- VAT & Partial exemption
- Scottish Income Tax: Trusts & Estates
- LBTT: Additional Dwelling Supplement
- Cycles & cyclist's safety equipment
- Assets made available without transfer
Nichola's SME Tax W-update 7 May 2020
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- Tax Agents unable to access SEISS claim portal
- Trust Registration Service: Online amendments finally available
- Claims and Elections Review: Call for evidence
- Small Brewer's Relief
- COVID-19: Self-Employment Income Support Scheme (SEISS)
- Coronavirus Self-Employment Income Support Eligibility Check Tool
- COVID-19: Coronavirus Job Retention Scheme
- Zero-rating of e-publications moved forward to 1 May 2020
- COVID-19: Temporary zero-rating for PPE
- Northern Ireland Income Tax
- Scottish Income Tax Rates
Subscriber CPD/specials
- Reporting capital gains: How to
- Losses: trading and other losses
- Losses, trade losses and sideways relief