Missed our SME Tax Web-updates in September? Here is a summary of the month.
Nichola's SME Tax W-update 24 September 2020
Freeview
- Economy Statement by Rishi Sunak: At a glance
- COVID-19: Package to support and enforce self-isolation
- Tax and overvalued goodwill on incorporation
- CIS: Keep adequate records to support your claims
- HMRC pay taxpayer's costs despite winning
- VAT: Ready to trade with the EU from 1 January 2021
- CIS: Construction Industry reverse charge
- Transfer of a business offshore sanctioned to avoid irrecoverable VAT
- Roof insulation was not energy saving for VAT
Subscriber CPD/specials
- CPD: Land & Property Update (September 2020)
- Business Asset Disposal Relief (BADR)
- Finance Act 2020: Rolling Planner & Tracker
- A 'Start-ups' index for companies
Nichola's SME Tax W-update 17 September 2020
Freeview
- Support for deferring students
- COVID-19: Three-month extension for SAO filings
- COVID-19: Temporary remote witnessing for wills
- Consultation: The scope of qualifying expenditures for R&D Tax Credits
- R&D relief and furloughed workers
- Trustees granted extra powers to allow for IHT planning
- R&D relief denied for lack of credible evidence
- Withdrawal of the VAT Retail Export Scheme
Subscriber CPD/specials
- Disguised Remuneration 2020 settlement opportunity
- FAQs for Disguised Remuneration Settlements
- Finance Act 2020 Tax Update & Rolling Planner
- Structures & Buildings Allowance (SBA)
- SDLT: Leases
Nichola's SME Tax W-update 10 September 2020
Freeview
- Spotlight 56: Disguised remuneration
- New grants for local COVID lock-down businesses
- 6,000 in race to settle EBT loans
- Options amounted to a right to acquire securities
- Gift Aid carryback must be via an original tax return
- Presumption of continuity did not apply when trade changed
- Call for Evidence: VAT Grouping, Establishment, Eligibility, and Registration
- New VAT brief on charity advertising
Subscriber CPD/specials
- Offshore company holding UK residential property: Tax issues
- Selling the business: Deferred consideration and earn outs
- Employee Ownership Trusts: An exit route for owner-managers
- The disguised remuneration loan charge
- Capital allowances: Plant & machinery
Nichola's SME Tax W-update 3 September 2020
Freeview
- New Kickstart Scheme open for applications
- Trusts and Estates: What’s New? August 2020
- Tax increase on single-use plastic bags
- HMRC upgrades online report and pay CGT facility
- The articles are definitive: No voting rights, no relief
- A compromise agreement bonus payment is not a termination payment
- Place of supply of services
Subscriber CPD/specials
- Is it worth restructuring to save tax?
- Demergers: what are your options?
- De-enveloping property
- Tax-Free Childcare
- Brewers: What expenses can I claim?