Missed our SME Tax Web-updates in June? Here is a summary of the month.
Nichola's SME Tax W-update 25 June 2020
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- COVID-19: Tracker
- Employer Bulletin: June 2020
- FAQs: Coronavirus Job Retention Scheme
- FAQs: Coronavirus Self-Employment Income Support Scheme
- COVID-19: NAO publishes guide for audit and risk committees
- COVID-18 Self Employed Income Support Scheme: SEISS
- Three in a row, serial mover denied private residence relief
- Travel around greater London was ordinary commuting
Subscriber CPD/specials
- Finance Act 2020: Tax update & rolling planner 2020-21
- Tax & Travel: At a glance
- AML beta test guides
- CPD: Transfer of a Going Concern
- CPD: CGT Private Residence Relief
- CPD: CGT New Reporting Deadlines
Nichola's SME Tax W-update 18 June 2020
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- COVID-19: Tracker
- COVID-19: Early Corporation Tax repayment
- Inquiry into the Management of Tax Reliefs
- Trusts and Estates: What’s New? June 2020
- R&D Relief: Preventing abuse of the R&D tax reliefs for SMEs
- Professional Conduct in relation to Research & Development (R&D)
- Not negligent for failing to advise on CGT: It was not in the LOE
- Unbelievable: Directors liable for PAYE and NIC on own earnings
- Gig workers' challenge to gov's coronavirus support fails
Subscriber CPD/specials
- R&D: SME Tax Credit Scheme subscriber guide
- VAT partial exemption and hire purchase agreements
- AML Beta test guides
- CPD: Dividends
- CPD: Directors, What Expenses Can I Claim?
Nichola's SME Tax W-update 11 June 2020
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- COVID-19: Tracker
- HMRC's Agent Update June/July 2020
- Employment-Related Securities: What’s New? June 2020
- COVID-19: Construction Industry Scheme VAT delay
- Discovery not stale: Taxpayer's delay was intentional
- HMRC tracks tax scheme promoters
- Poor documentation fails to bring about lack of trust
- No enquiry, no closure notice, no jurisdiction
Subscriber CPD/specials
- Trusts & Tax planning
- HMRC's Information powers: at a glance
- Directors' Tax Planning toolkit
- Schedule 23 Data Gathering Powers
- SDLT: Residential property higher rates
- SDLT: Multiple Dwelling Relief and annexes
Nichola's SME Tax W-update 4 June 2020
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- COVID-19: Tracker
- COVID 19: Business Income Manual, changes to trading activities
- COVID-19: Discretionary Grant Fund
- Coronavirus Employee Job Retention Scheme
- COVID 19: Extension of Self-Employment Income Support Scheme
- Taxation of COVID-19 support payments
- COVID-19: Landlords & tenants
- Purchase of own shares not part of share sale
- Directors share options were 'by reason of employment'
- Annexe not a separate dwelling for SDLT
- Flat with flammable cladding remained a dwelling for SDLT
- Employment-Related Securities & share schemes
- Reorganisations: Case Study 6
Subscriber CPD/specials
- SDLT: Residential Property & Dwellings
- Employment-Related Securities & share schemes
- Shares, securities & options: Tax compliance
- ABC or alphabet shares: Directors & employees
- Valuation: Companies
- CPD: CGT, New Reporting Deadlines
