Missed our SME Tax Web-updates in October? Here is a summary of the month.
Nichola's SME Tax W-update 28 October 2021
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- Autumn Budget 2021: At a glance
- Autumn Budget 2021 Zone
- PAYE RTI reporting: exception to the rules
- Call for evidence: Implementation of Off-Payroll Working rules in the private sector
- Consultation: tax conditionality regulations
- No duty of care for accountant who introduced tax scheme promoters
- Parent unaware of child benefit claims had a reasonable excuse
- Accommodation costs were wholly, exclusively and necessarily incurred
- Care home: Input VAT blocked and output VAT due
Subscriber CPD/specials
- 2020/21 Self Assessment Tax Return toolkit
- Running a LLP in tandem with a company
- Property profits & losses: Toolkit (2021-22)
- Dividends: Formalities for companies
- ABC or alphabet shares: directors & employees
- IHT: Loans and restrictions on liabilities against the estate
- Capital Goods Scheme
- CPD: Appeals: How to Appeal a Tax Penalty
Nichola's SME Tax W-update 21 October 2021
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- HMRC guidance for employment agencies
- Fail to pay your tax and what might HMRC do?
- Making Tax Digital for Agents issue 18: September 2021
- Expect new taxes to achieve Net Zero
- Transfer of UK business to Gibraltar was a transfer of assets abroad
- No aggregation of employments for NICs lower earnings limit
- High Court finds that EBT is valid potentially costing millions
- Late evidence causes R&D relief claim to fail
- Multiple DIY housebuilder claims permitted
Subscriber CPD/specials
- Vtaxp Practical Tax Conference Q&A: Greatest Hits of 2021-22 & Tax Return Boot camps
- Vtaxp Practical Tax Conference FAQ: Planning for a rise in Corporation Tax
- VtaxP Practical Tax Conference Q & A: Demergers demystified
- Recordkeeping & tax: What, how and until when?
- Incorporation: Property business/Buy to let
- Purchase of own shares: Checklist (Masterclass)
- SRT: Statutory Residence Test
- LBTT: Land and Buildings Transaction Tax (LBTT)
- Welsh Income Tax
- NEW CPD: Business Asset Disposal Relief
Nichola's SME Tax W-update 14 October 2021
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- Employer Bulletin: October 2021
- Agent update: October 2021
- 136 countries agree to global Corporate Tax reform
- Pandora Papers: Issues for advisers
- HMRC to stop benefit payments to Post Office card accounts
- VtaxP Practical Tax Conference Q & A: Running the most tax-efficient accounting practice...ever!
- No IHT relief for donations to UKIP is justifiable discrimination
- Ancillary property did qualify for CGT Private Residence Relief
- Wages paid to Dad, not wholly and exclusively incurred
Subscriber CPD/specials
- Land & Property: DIY Housebuilders scheme
- Accountants fees
- VtaxP Practical Tax Conference Q & A: Capital Gains Tax on selling up and moving on
- VtaxP Practical Tax Conference Q & A: IHT planning for accountants
- Conditionality: taxi, private hire vehicles and scrap licenses
- Transfer of assets and income streams through partnerships
- Settlement anti-avoidance rules
- Capital reduction: Tax treatment
- Dividend tax index
Nichola's SME Tax W-update 7 October 2021
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- Starting a new accountancy practice? What now?
- Trying to automate CGT advice, but not doing very well
- Accountants, make time, IHT isn’t that complex
- Calendar of tax deadlines
- Off-Payroll Working: at a glance
- Diverted profits enquiry did not block closure notice
- NICs & Partnership agreements: what a tangled web
- APNs based on PAYE determinations were validly issued
- Schedule 36 penalties approved by Upper Tribunal
Subscriber CPD/specials
- Land & Property: Relevant residential & relevant charitable purpose
- Transfer of assets and income streams through partnerships
- Salaried members: When is a partner taxed as an employee?
- Unlawful, illegal or ultra vires dividends
- RTI: Real-Time Information for PAYE
- ABC or alphabet shares: directors & employees
- PRR: Private Residence Relief
- Divorce & Separation: toolkit
- SDLT: Non-residents' surcharge
Missed last time's monthly web-update? Get it here...
SME Monthly Summary September 2021
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