Missed our SME Tax Web-updates in July? Here is a summary of the month.
Nichola's SME Tax W-update 29 July 2021
Freeview
- Responses to clampdown on tax avoidance promoters consultation
- HMRC tool: Check if you might need to pay Inheritance Tax
- Responses to stamp taxes call for evidence
- Women in Finance Charter: Five-year review
- Working from home: Update
- HMRC give clarity on employment status within the entertainment industry
- Claim for relief on offshore trust distributions is out of time
- Schedule 36 appeal does not extend to underlying tax issue
- VAT group membership cannot be backdated
- VAT best judgement assessments upheld by UT
Subscriber CPD/specials
- Private client: What’s on? July 2021
- Freeports: tax breaks
- SRT: Statutory Residence Test
- Motor expenses (self-employed)
- Creating an office at home or in your garden
- Loan relationships
- Valuation: Companies
- Employment status & detailed checklist
- Employers' NICs allowance
- ISA guide
Nichola's SME Tax W-update 22 July 2021
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- Finance Bill 2022
- Agent update: July 2021
- Consultation: Income Tax Basis Period reform
- New £375m Future Fund open to R&D companies
- Third-party information notice hearing must remain private
- Upper Tribunal upholds £1 million NIC liability on bonus payments
- Failure to notify VAT option to tax not acceptable
- VAT and value shifting: Summary of responses
- GAAR Panel concludes loan arrangements unreasonable course of action
- HMRC focuses on debt as winding-up moratorium ends
Subscriber CPD/specials
- Capital allowances: What's new 2021
- Directors' Tax Planning Toolkit 2021-22
- Ceasing trading: What are your options?
- Top Slicing Relief: How you slice it
- Tax Returns: To-do list before/after 5 April 2021
- SDLT: First-time buyers' guide to Stamp Duty Land Tax
- NEW CPD: Agricultural Property Relief
- NEW CPD: IHT: Transferable Nil Rate Band
Nichola's SME Tax W-update 15 July 2021
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- Another consultation on Probate Fees
- Consultations on UK's future listings regime
- CGT: HMRC issue FAQs on UK property reporting service
- Capital Reduction Index: (Freeview)
- FTT determines value of shares
- Lack of awareness of High-Income Child Benefit Charge is not a reasonable excuse
- Sour taste to Candy’s £48m SDLT amendment
- No FTT error; no qualifying annexe, no MDR
- EU Advocate General rules that VAT deductions require a VAT invoice
- Sole director personally liable for VAT penalties
Subscriber CPD/specials
- What constitutes a valid VAT invoice?
- Disposal values & rules
- Losses, trading and sideways
- Leaving payments and directors
- Valuation: Companies
- Construction Industry Scheme Penalties
- Investment bonds: A tax guide
- Pensions: Tax rules and planning
Nichola's SME Tax W-update 8 July 2021
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- SDLT: End of the holiday
- When to amend tax returns for SEISS: HMRC guidance
- Companies: Claim form for extended loss carryback
- Non-domicile loan collateral: HMRC changes guidance on remittance
- Poll Result: Should we change the tax year-end?
- Farm property renovation: Capital, not revenue
- Trapped in a tax investigation
- MVD: New points-based penalties system
- Receipt of subsidies did not restrict VAT recovery
Subscriber CPD/specials
- Students & Tax
- High-Income Child Benefit Tax Charge
- Interest paid to directors and individuals
- SEIS & EIS: Share issue checklist
- Salary sacrifice & optional remuneration schemes (OPRA)
- Trusts & Estates: Ten-year charge reporting requirements
- Advisers guide to Property Profits & Losses
- CPD: Trading Loss Relief: Individual
Nichola's SME Tax Update 1 July 2021
Freeview
- Investigations into COVID-19 support schemes: 12k and counting
- September enforcement deadline for bad debt collection
- COVID-related tax fraud costs us billions says PAC
- New Checklist for making Statutory Clearance applications
- CGT: reporting & payment
- An Index to Reorganisations, Demergers & Share transactions
- HICBC is not income under the Discovery rules
- Costs of claiming against an employer are not taxable earnings
- COVID-19: Option to tax deadline extended
- R & C Brief 10 (2021): Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK
Subscriber CPD/specials
- New build: no planning permission no VAT zero-rating
- Reorganisations & Reconstructions
- MTD: Toolkit for accountants
- Employer's What's On: June 2021
- An index to Capital Gains Tax reliefs
- NEW: CPD: VAT: Land and Property
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