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
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
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
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
Missed last time's monthly web-update? Get it here...
SME Monthly Summary April 2021
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