Missed our SME Tax Web-updates in March? Here is a summary of the month.
Nichola's SME Update 25 March 2021
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- No Appeal: New Loan Charge Determinations & Penalties
- Consultation: Raising standards in the tax advice market
- Chancellor responds to the first OTS report on IHT
- Call for evidence: Tax administration framework
- Call for evidence: Timely payment
- Tackling Disguised Remuneration Tax Avoidance: Summary of responses
- SITR: Responses to call for evidence
- COVID-19: Option to tax deadline extended
Subscriber CPD/specials
- Tax Returns: To-do list before/after 5 April 2021
- Year-end top tips for OMB's 2020/21
- Directors: Tax planning toolkit for 2021/22
- Savings income: tax on interest
- Property profits & losses: Toolkit (2021-22)
Nichola's SME Tax W-update 18 March 2021
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- Deadline extension for Trust Registration Service
- Late filing penalties: HMRC to allow bulk appeals
- R & C Brief 3 (2021): VAT liability of digital publications update
- Budget 2021: Help to Grow
- Budget 2021: Freeports
- Annual Tax on Enveloped Dwellings (ATED): At a glance
- ATED returns: Daily penalty notices invalid as issued too late
- LLP Profit reallocation scheme fails (2)
- Not plant: underground gas storage cavities
- SDLT: Annex not a separate dwelling
Subscriber CPD/specials
- Year-end top tips for OMB's 2020/21
- Property profits & losses: Toolkit (2020-21)
- Salary 2021/22 (avoiding NICs)
- Do I pay a salary or dividend? 2021/22
- CPD: CIS Reverse Charge VAT
- CPD: Trading Loss Relief: Individuals
Nichola's SME Tax W-update 11 March 2021
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- Budget 2021
- Enterprise Management Incentives Call for Evidence
- HMRC: Consultation responses: R&D Qualifying expenditure
- HMRC consultation: R&D Tax Reliefs
- Employment-Related Securities: What’s New? March 2021
- LLP profit reallocation scheme fails
- Overseas university's services outside scope of VAT
- Deficiencies in invoices prevent VAT recovery
Subscriber CPD/specials
- Sole trader v. limited company: Tax differences & savings (2021/22)
- Budget 2021: Corporation Tax rate change
- Budget 2021: Interest and penalty reform (subscriber guide)
- Creating an office at home or in your garden
- When does a valid partnership exist?
- CPD: CIS Reverse Charge VAT
- CPD: Trading Loss Relief: Individual
Nichola's SME Tax Update 4 March 2021
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- Budget 2021
- Budget 2021: COVID-19 measures
- Budget 2021: Corporation Tax
- Budget 2021: Land & Property
- Licence agreement was amortisable intangible asset
- Cricket Club had a reasonable excuse for incorrect zero-rating certificate
- Court of Appeal confirms CASC not a charity for VAT
- Annual statistics for charity tax relief
Subscriber CPD/specials
- Budget 2021: Subscriber guide
- Budget 2021: Off-Payroll Working
- Budget 2021: Company losses
- Social Investment Tax Relief
- Penalties: Late Payment
- New CPD: Business Property Relief
- CPD: Option to Tax
Missed last time's monthly web-update? Get it here...
SME Monthly Summary February 2021
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