Missed our SME Tax Web-updates in April? Here is a summary of the month.
Nichola's SME Tax W-update 29 April 2021
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- HMRC software issues caused data breach
- Business Rates Review: Interim Report
- Stamp Taxes Newsletter April 2021
- Repayments for Corporate Loss carryback claims
- Golf club loses 'new claim' appeal
- Head office and branch: Separate taxable persons
- Historical bad debt relief denied over lack of evidence
- No VAT due: no continuous supply of intra-group services
Subscriber CPD/specials
- Giving your home to your children
- Ceasing trading: What are your options?
- P11Ds: Top Tips
- Replacement of domestic items relief
- PRR: Private Residence Relief: settled property & granny flats
- Tax Penalties: Grounds for Appeal Toolkit
- Substantial Shareholding Exemption (SSE)
Nichola's SME Tax W-update 22 April 2021
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- Finance Bill amended to exclude FHL loss carryback
- Trust avoids tax charges as documents were flawed
- Consultation: Clamping down on promoters of tax avoidance
- SEISS 4: Tax return amendments
- COVID-19: Self-Employment Income Support Scheme (SEISS)
- Upper Tribunal separates goodwill from trade-related property
- Challenge to HMRC's discretion not to collect PAYE from offshore EBT fails
- Tax avoidance not main purpose of reorganisation
- Receipt under settlement agreement subject to Corporation Tax
- SSE denied as no group existed
- No VAT recovery for another's property
- No VAT clawback for sale and leaseback of care home
Subscriber CPD/specials
- Substantial Shareholding Exemption (SSE)
- Goodwill: trade-related properties
- Trusts & Tax planning
- UK Trusts
- Tax Tools
- Property profits & losses: Toolkit (2021-22)
- CPD: CIS Reverse Charge VAT
Nichola's SME Tax W-update 15 April 2021
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- Agent Update: April 2021
- Employer Bulletin: April 2021
- SEISS: Fourth grant details
- SME Brexit Support Fund
- HMRC updates SAO manual
- Enterprise Management Incentive (EMI): New call for evidence
- Loss claims denied as closure notices were valid
Subscriber CPD/specials
- Van Benefits
- Loss claims denied as closure notices were valid
- Finance Bill 2021: Tax Update & Rolling Planner 2021-22
- Corporate Anti-Tax Evasion Policy Template
- COVID-19: Taxation of Coronavirus Support Payments
- Conditionality
- Closure notices
- SDLT: Non-residents' surcharge
- CPD: Trading Loss Relief: Individuals
Nichola's SME Tax W-update 8 April 2021
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- Restart Grant Scheme opened
- Recovery Loan Scheme launched
- Notification of uncertain tax treatments by large businesses: consultation responses
- US calls for a global minimum rate of corporation tax
- How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
- Follower notice penalty upheld
- Build-a-Bear: FTT erred in law
- Simplification of partial exemption and the Capital Goods Scheme: Summary of responses
- HMRC loses Cowdenbeath Taxi case after contradictory arguments
Subscriber CPD/specials
- 2020/21 Self Assessment Tax Return toolkit
- SDLT: Multiple Dwellings Relief for Annexes Tool
- Short-life assets
- Woodlands: Overview
- Tax-free savings income
- Input VAT claims: Pre-registration
- CPD: Trading Loss Relief: Individual
Nichola's SME Tax Update 1 April 2021
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- Budget 2021
- R & C Brief 4: Partially exempt VAT registered businesses affected by Coronavirus
- ‘The Taxation of Trusts: a review’: Consultation response
- Starting in Business? Start-here
- COVID-19 Zone
- SDLT: land attached to property taxed at residential rates
- No capital allowances for leased satellites
- No VAT on goods in transit to Spain
- Direct link between consideration and supply
- Place of supply rules and investment services
Subscriber CPD/specials
- Budget 2021: Subscriber guide
- Personal Service Company (PSC) Update: 2021/22
- Tax planning for income at marginal tax rates
- Tax Planning for the 2020/21 year-end
- SDLT: Residential properties and dwellings
- Trusts & Tax Planning
- Family Investment Companies
- CPD: Business Property Relief
Missed last time's monthly web-update? Get it here...
SME Monthly Summary March 2021
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