Missed our SME Tax Web-updates in December? Here is a summary of the month.
Freeview
- COVID-19: Coronavirus Job Retention Scheme (CJRS)
- Budget 2021 date announced
- Changes to rates of Welsh Land Transaction Tax
- Spotlight 57: Selling future business revenues to a trust
- That evil quiz
- Can I appeal that?
- A new business? Start here...
- Directors' responsibilities and duties
- EMI: Enterprise Management Incentives: at a glance
- Pensions: At a glance
- How to work out the High-Income Child Benefit Tax Charge
Subscriber CPD/specials
- Importing goods into GB from January 2021
- Exporting goods from GB from January 2021
- Capital allowances: Disposal values & rules
- CGT: Chattels
- Trivial benefits
- IHT: Gifts
- NEW: CPD: Option to Tax
Nichola's SME Tax W-update 17 December 2020
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- Trusts and Estates: What’s New? December 2020
- Agent Update December 2020
- Coronavirus tests exempt benefit
- SDLT claim 'comedy' of errors
- HMRC double standards over four-year claims limit
- New R&D CT600 supplementary page from April 2021
- Study finds one-off 5% wealth tax could raise £260bns
- Consultations: Company fraud and corporate transparency
Subscriber CPD/specials
- Cash basis for property businesses
- Creating an office at home or converting part of a home into an office
- Gardens: selling or developing
- Working from home (self-employed)
- An Index to Reorganisations and Demergers
Nichola's SME Tax W-update 10 December 2020
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- £1,000 Christmas grant for 'wet-led pubs'
- CJRS claims not valid for Christmas shutdowns
- Watch out! SEISS new criteria may catch you
- 100% FYA extension for zero-emission cars
- Employer Bulletin: December 2020
- Property landlord caught by both SDLT and SLP
- Late appeal denied: taxpayer had the right tools to self-assess
- R & C Brief 20 (2020): Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK
Subscriber CPD/specials
- Trivial benefits
- Pensions: tax charge for excess contributions
- Appeals: Late
- Post-deregistration VAT recovery
- Fuel scale charges (VAT)
Nichola's SME tax W-update 3 December 2020
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- Kids Company directors: responsible for unsustainable business model?
- Companies Act: action by a liquidator
- COVID-19: HMRC compliance round up
- COVID-19 not reasonable excuse
- Boathouse fails to obtain zero-rating
- Subway franchisee under-declared output VAT
- Holding company was trading for VAT purposes
- R & C Brief 19 (2020): Repeal of the VAT (Treatment of Transactions) Order 1992
Subscriber CPD/specials
- Purchase of own shares
- Management buy-out via a holding company
- Furnished Holiday Letting
- Trusts & Tax planning
- Tax debts and insolvency
