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

Nichola's SME Update 25 February 2021

Freeview

• Self Assessment late payment penalties delayed
• Advisory fuel rates from 1 March 2021
• Phishing email: 'Your Self-employed Grant for March 2021 has been Approved'
• HMRC publish SEISS 3 statistics
• COVID-19: VAT payments
• Uber's drivers are not self-employed
• BBC presenter not an IR35 employee
• Ancillary supply not separate for VAT

Subscriber CPD/specials

• CPD: CIS Reverse Charge VAT
• Reorganisations Zone
• VtaxP Toolkits
• Off-Payroll Working: PSCs & Private Sector Engagers
• MTD: Toolkit for accountants
• Disposal values & rules
• Capital Goods Scheme

Read More...

---

Nichola's SME Tax W-update 18 February 2021

Freeview

• HMRC briefing: supporting organisations on Off-Payroll Working
• Agent Update February 2021
• SME Brexit Support: just for the biggest small business
• Entrepreneurs’ Relief denied for trust share disposal
• Capital allowance claims on power plant upheld but not extended 
• COVID-19: Loan funding

Subscriber CPD/specials

• VtaxP Toolkits
• Directors: Tax Planning Toolkit 2020/2021 
• CIS: Construction Industry reverse charge
• Employer NICs relief for Veterans
• Influencers: What expenses can I claim?
• Woodlands: Overview
• Cash or accruals accounting toolkit
• Leases: Plant and machinery
• CPD: CIS Reverse Charge VAT
• CPD: Trading Loss Relief: Individuals

Read More...

---

Nichola's SME Tax W-update 11 February 2021

Freeview

• GAAR catches director's loan repayment scheme
• Employer Bulletin: February 2021 
• What is the 2021/22 PAYE tax code?
• Time to Pay arrangements and Class 2 NI warning
• COVID-19: Loan funding
• COVID-19: Company directors & shareholders
• Withdrawal of CIS gross payment status disproportionate
• SDLT: annexe not a separate dwelling
• Settlement income scheme a distribution
• Safestore acted as insurance principal not intermediary

Subscriber CPD/specials

• Year-end top tips for OMB 2020/21
• Brexit: working abroad/working in the UK
• Brexit: Exporting goods from GB
• Permanent establishment & residence
• Non-resident landlord scheme
• New CPD: Business Property Relief                                                                                           

    Read More...

---

Nichola's SME Tax W-update 4 February 2021

Freeview

• Scottish Budget 2021: Summary
• Consultation: Tax and the use of third-party data
• Brexit: VAT implications of NI trade
• EIS relief denied: shares had preferential rights
• News Corp e-newspapers were standard rated for VAT 
• No VAT teaching exemption for Ceroc dancing
• Restricting mortgage interest relief (freeview)
• Off-Payroll Working: At a glance
• COVID-19: Company directors & shareholders

Subscriber CPD/specials

• Construction Industry Scheme VAT Reverse Charge
• Loan relationships 
• Construction Industry Scheme
• Self-employed: Extracting profits
• Losses, trade losses and sideways relief
• Self-employed: Tax risk Review
• New CPD: Business Property Relief
• CPD: Option to Tax

Read More...

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

SME Monthly Summary January 2021

• Prev
• Next