Missed our SME Tax Web-updates in January? Here is a summary of the month.
Nichola's SME Tax W-update 28 January 2021
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- 2019-20 Tax return penalties delayed to 28 February
- Employer Bulletin: UK Transition Special Edition
- Agent Update: January 2021 Brexit edition
- Companies House paused strike-off again
- SDLT: Residential property higher rate: At a glance
- Gifts
- No penalties for HMRC's bad advice and delays
- Reliance on HMRC’s decision for sister company not reasonable excuse
- VAT on loan: far from best judgement
- Insulated roofing system not insulation for VAT
Subscriber CPD/specials
- New CPD: Business Property Relief
- NHS Pensions: Scheme pays elections
- Non-resident Tax Toolkit
- Overseas Workday Relief (OWR)
- Accommodation costs
- Wages: Spouse or family
Nichola's SME Tax W-update 21 January 2021
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- HMRC Stamp Taxes Newsletter: January 2021
- Collectors avoid record amounts of tax (legitimately)
- Government seeks bids for Freeport scheme
- DAC6: 31 January reporting deadline
- Post Brexit VAT MOSS; February deadline
- Partial closure notice must specify tax liability
- Discovery appeal allowed in part despite lack of evidence
- No SDLT relief if combining two apartments
Subscriber CPD/specials
- COVID-19: Employees working from home
- Subsidised meals
- A to Z Index for different trades, professions & vocations
- Reasonable Excuse
- Wages: Spouse or family
- New CPD: Business Property Relief
Nichola's SME Tax W-update 14 January 2021
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- Consultation on Small Brewer’s Relief
- Employers NIC holiday for employers of veterans
- That evil quiz: the answers
- Covid-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020
- No CGT Entrepreneurs' Relief for former director
- R&D claim fails key criteria
- Sports show cars were available for private use
- ECJ allows input VAT for goods/services on abandoned projects
- VAT cost-sharing exemptions limited to same-state entities
Subscriber CPD/specials
- COVID-19: Landlords & tenants
- Website and e-commerce costs
- Grounds for Appeal: Reasonable Excuse
- Disguised remuneration loan charge
- Grounds for Appeal: Insufficiency of Funds
- Sponsorship
Nichola's SME tax W-update 7 January 2021
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- Just how are our taxes are raised and spent?
- COVID-19: £4.6bn new grants
- COVID-19: Government Support Tracker
- 10% cumulative preference shares were not fixed in dividend rate
- No excuse: soft drinks industry levy filing fail
- Jersey SPV managed and controlled by UK parent
- R & C Brief 1 (2021): The introduction of the zero rate of VAT for Women’s Sanitary Products
- Consultation: VAT and value shifting
- VAT penalty for cash accounting dismissed
Subscriber CPD/specials
- Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a business
- Valuation: Goodwill
- Valuation: Companies
- CGT: Reliefs, disposal of a business or its assets
- Loss relief (Income Tax) disposal of shares
- New CPD: Furnished Holiday Lettings
- CPD: Option to Tax
Missed last time's monthly web-update? Get it here...
SME Monthly Summary December 2020
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