Missed our SME Tax Web-updates in September? Here is a summary of the month.
Nichola's SME Tax W-update 30 September 2021
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- Impact of Making Tax Digital for VAT: new research
- HMRC policy paper on MTD customer costs
- New penalty regime for electronic sales suppression tools
- Scottish budget date set for 9 December
- Consultation response: ‘Tips, gratuities, cover and service charges’
- High Court refuses to set aside tax avoidance schemes
- Online VAT return facility to be removed for 800 businesses
- VAT appeal time limits did not breach EU law
Subscriber CPD/specials
- MTD: Toolkit for accountants
- Penalties: points-based late submission regime
- What's new in 2021-22?
- Directors; Tax Planning Toolkit 2021-22
- Tips, gratuities and troncs
- Rectification of Trustee mistakes
- Farming: Overview
- NEW CPD: Business Asset Disposal Relief
- NEW: CPD: Appeals: How to Appeal a Tax Penalty
Nichola's SME Tax W-update 23 September 2021
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- Call for evidence: Basis Period Reform and Uncertain Tax Treatment
- Residential Property Developer Tax draft legislation
- Improving tax tribunals for the next ten years
- New Consultation on 'Making flexible working the default'
- Making Tax Digital Index & Timeline
- Ouch! NICs & Dividend Tax rises hit wider than first thought
- Lack of trust and loan documents lead to avoidable tax liability
- Are football referees employees? Court of Appeal lets FTT decide
- Loss scheme is notifiable under DOTAS
- Failure to verify asset was deliberate inaccuracy
- FTT did not consider whole picture in VAT strikeout
- HMRC's Customer Charter
Subscriber CPD/specials
- Intangibles regime and partnership interests
- Directors' loan accounts: Toolkit
- Employment status & detailed checklist
- IHT: development land
- Interest on re-mortgaged buy-to-let property
- Opting to tax land and property
- NEW CPD: Business Asset Disposal Relief
Nichola's SME Tax W-update 16 September 2021
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- Companies: CJRS payments require accruals and cash accounting
- Consultation on 'Data: a new direction'
- COVID-19: Statutory sick pay scheme to end on 30 September
- Temporary insolvency measures ending
- OTS explores change to UK tax year
- Poll results: Should the chancellor increase the £150 annual staff parties (or functions) limit?
- Agent update: September 2021
- Wrong forms did not prevent SEIS relief
- No relief for loan restructuring due to unallowable purpose
- Loans from Remuneration Trust are not earnings
- Freemason membership fees still subject to VAT
- Listed building's internal features prevent zero-rating
- Hay sales were not economic activity for VAT
- Plastic Packaging Tax
Subscriber CPD/specials
- Setting up an employee share scheme
- High-Income Child Benefit Tax Charge
- Partnerships: How to prepare partnership and partners tax returns
- Tax planning for university (parent's guide)
- Loan relationships
- Employers' NICs allowance
- IHT: Main Residence Nil-Rate Band (RNRB)
- SDLT: Residential property & dwellings
Nichola's SME Tax W-update 9 September 2021
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- Ouch! NICs & Dividend Tax rises hit wider than first thought
- Build Back Better: the government's tax plans for Health & Social Care
- Pension triple lock suspended
- Autumn Budget 2021 date announced
- Consultation: Strengthening the Pensions Regulator's Powers
- Associate Dentists to lose automatic trading status
- Teenagers still missing out on Child Trust Fund cash
- Trusts and Estates What’s New? September 2021
- Successful valuation challenge on share gift to charity
- Taxable benefits due on cars paid for by directors
- HMRC offers settlement opportunity to Eclipse Film Partnership members
Subscriber CPD/specials
- Clothing and workwear
- Views sought on Scottish Framework for Tax
- Scottish Income Tax: Am I a Scottish taxpayer?
- Partnership agreements: What should be considered?
- Employee Ownership Trusts: An exit route for owner-managers
- Company cars
- Adviser's Guide: Property Business: Profits and losses
- NEW CPD: Business Asset Disposal Relief
Nichola's SME Tax W-update 2 September 2021
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- Double relief danger with Employment Allowance and CJRS
- Scottish digital grant closes in hours
- Trust Registration Service open for non-taxable trusts
- Loan charge repayments stand, new loans are taxable
- Upper Tribunal allows professional fees on sale of Centrica subsidiary
- VAT rate change for hospitality businesses from 1 October 2021
- R & C Brief 12 (2021): VAT treatment of gaming machines: 6 December 2005 to 31 January 2013
- EU VAT: No supply, no onward supply relief
Subscriber CPD/specials
- Buy-to-let ownership: personal v. company? (Subscribers)
- Non-resident Tax Toolkit
- Trust Registration Service
- Directors' Loan Account: Toolkit
- When does a partnership exist?
- Accounts: Tax health check (self-employed)
- Landlords: Capital Allowances
Missed last time's monthly web-update? Get it here...
SME Monthly Summary August 2021
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