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

Nichola's SME Tax W-update 26 November 2020

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  • Statement of Practice 1 (2020): Disguised remuneration loan charge election
  • COVID-19: the virtual office party 
  • COVID-19: Self-Employment Income Support Scheme (SEISS)
  • Advisory fuel rates from 1 December 2020
  • Digital signatures allowed for Holdover Relief
  • Accountant's death: reasonable excuse
  • COVID-19: VAT payment deferral measures for VAT registered businesses
  • Supply of football and netball pitches exempt from VAT

Subscriber CPD/specials

  • Joint property: legal v beneficial ownership
  • Business Asset Disposal Relief (BADR): Disposal of a business
  • Travel and Tax: At a glance
  • Employee & director shares
  • Employment status: Partners

Read More...


Nichola's SME Tax W-update 19 November 2020

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  • Five Common Errors in Coronavirus Job Retention Scheme (CJRS) claims 
  • AIA spending limit extended
  • Tackling CIS fraud consultation & new policy
  • R & D Relief: new cap rules
  • Consultation: Making Tax Digital for Corporation Tax
  • Raising standards in the tax market: next steps
  • R & C Brief 18 (2020): VAT liability of school holiday clubs
  • Late claim for pension enhanced protection allowed

Subscriber CPD/specials

  • Stamp duty: Share for Share exchanges
  • Construction Industry Scheme
  • National Insurance: what's the maximum payable?
  • Capital reduction: Distributing capital reserves
  • Off-payroll working: PSCs and private sector engagers

Read More...


Nichola's SME Tax W-update 12 November 2020

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  • PAYE RTI reporting: Christmas exception to the rules
  • OTS Capital Gains Tax Review: Simplifying by design
  • COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020
  • COVID-19: Grant Funding for Business
  • Furnished Holiday Let: an investment for IHT
  • No ATED relief where redevelopment is not a trade
  • VAT DIY claim refused: not a new build
  • New build blinds: building materials for VAT

Subscriber CPD/specials

  • COVID-19: Taxation of Coronavirus Support Payments
  • Farming: Capital allowances
  • Interest paid to directors and individuals
  • Is it a trade, a business, or an investment activity?
  • Non-resident Landlord Scheme

Read More...


Nichola's SME Tax W-update 5 November 2020

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  • Employment-Related Securities: What’s New? July/November 2020
  • Coronavirus Job Retention Scheme
  • Eat Out to Help Out: Repayment to HMRC
  • COVID-19 - Statutory Residence Test
  • COVID-19: VAT & PPE
  • Subcontractor not based at home
  • No reason not to comply with Information Notice
  • Local authority not a taxable person: Leisure facilities

Subscriber CPD/specials

  • Directors' Tax Planning toolkit 2020/21
  • Schedule 36 Information Notices
  • Loss relief (Income Tax) disposal of shares
  • Off-Payroll Working: IR35
  • IHT: Normal Expenditure Out of Income (gifts)

Read More...

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

SME Monthly Summary October 2020

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