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

Nichola's SME Tax W-update 27 May 2021

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  • Statistics: EIS, SEIS and SITR
  • Trusts and Estates: What’s New? May 2021 
  • OTS review of CGT: Simplifying practical, technical and administrative issues 
  • Lump-sum retirement scheme for farmers: Consultation
  • Advisory fuel rates from 1 June 2021 
  • ECJ rules that Amazon did not underpay tax by €250 million
  • No evidence of mileage: No deduction allowed
  • No ER for partnership preparing to trade  
  • MDR unavailable on annexe as not a separate dwelling 
  • Morrison tastes £1m VAT defeat as snack bars are not cakes 
  • R & C Brief 7 (2021): VAT liability of charging electric vehicles

Subscriber CPD/specials

  • Groups: At a glance
  • Index to reorganisations and demergers
  • Finance Bill Tax Update and Rolling Planner 2021-22
  • EMI: Enterprise Management Incentives
  • SDLT: Multiple Dwellings Relief for Annexes Tool
  • When can a company be reinstated?
  • Management recharges (holding companies)
  • NEW CPD: Agricultural Property Relief
  • NEW CPD: IHT: Transferable Nil Rate Band

Read More...


Nichola's SME Tax W-update 20 May 2021

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  • Agent Update: May 2021
  • New powers to investigate directors of dissolved companies
  • Service issues with online CGT filing for UK residential property 
  • COVID-19: Test & trace/self-isolation support payments
  • R & C Brief 6 (2021): VAT liability of juice cleanse programmes 
  • Consultation: DOTAS, DASVOIT and POTAS regime amendments
  • Tooth: Discovery basic condition not met
  • F1 lawyer finds £40m payments are income not gifts

Subscriber CPD/specials

  • Finance Bill Tax Update and Rolling Planner 2021-22
  • Directors: Tax planning toolkit for 2021/22
  • Discovery Assessments
  • Trust Registration Service
  • Apprenticeship levy (employers' briefing)
  • LBTT: Multiple Dwellings Relief 
  • When does a partnership exist?
  • Property profits & losses:Toolkit (2021/22)
  • Partnerships & VAT
  • CPD: Trading Loss Relief: Individuals

Read More...


Nichola's SME Tax W-update 13 May 2021

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  • Call for Evidence: Simplifying the VAT land exemption
  • Mini-umbrella company fraud exposed 
  • R & C Brief 5 (2021): VAT liability of installation of blinds 
  • Get your business ready for the Plastic Packaging Tax 
  • OECD calls for IHT revenues to be increased 
  • Apprenticeship Levy scheme failing says CIPD 
  • IR35: Kaye Adams v Lorraine Kelly v Christa Ackroyd v Eamonn Holmes

Subscriber CPD/specials

  • CGT: Unsupported costs are not deductible
  • Making Tax Digital: VAT (subscriber guide)
  • Non-resident Tax Toolkit
  • Offshore income toolkit
  • CGT: deductible expenditure
  • Place of supply: Mini One Stop Shop (MOSS)
  • Online Marketplaces: Selling goods in the UK
  • International goods
  • CPD: Trading Loss Relief: Individual                                                                              

    Read More...


Nichola's SME Tax Update 6 May 2021

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  • Treasury criticised for lack of climate plan  
  • Going Eco: Ten steps to a climate-friendly business
  • Consultation on Residential Property Developer Tax
  • SA Notices to File incorrectly issued to non-resident corporate landlords
  • Share repurchase fails minimum ownership condition 

Subscriber CPD/specials

  • Gardens: selling or developing
  • De-enveloping property
  • Demergers: What are your options? 
  • Losses: Trading and other losses
  • Purchase of own shares: Checklist (Masterclass)
  • Case Study 6: POS, buyout retiring shareholder
  • How to set up a UK trust 
  • Land & Property: DIY Housebuilders scheme
  • Private use of goods: VAT and Lennartz

Read More...

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

SME Monthly Summary April 2021


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