Missed our SME Tax Web-updates in November? Here is a summary of the month.
Nichola's SME Tax W-update 25 November 2021
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- Agent update: November 2021
- Advisory fuel rates from 1 December 2021
- HMRC analyse commercial impact of SDLT increase
- National Minimum Wage: Driver can deduct car rental costs
- Tax-free dividend scheme fails, income is taxable on company owner
- Company’s supplies were not made outside of the EU
- Conservatory roof boards still not insulation for VAT
Subscriber CPD/specials
- Energy Savings Materials
- Plastic Packaging Tax: do I need to pay it?
- Super-deduction & First Year Allowances
- Woodlands: Overview
- Starting Work 5. Agency or umbrella tax-avoidance risk
- De-enveloping property
- Management Buyout: What are your options?
- Tips, gratuities and troncs
- How to set up a UK trust
Nichola's SME Tax W-update 18 November 2021
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- New limit to flat fees on pensions
- Economic Crime (Anti-Money Laundering) Levy
- Late appeal: taxpayer failed to provide evidence
- Lack of documents did not invalidate Schedule 36 Notice
- FTT has no jurisdiction if there is no appealable decision
- No EIS relief for non-commercial trade
- Best VAT Flat Rate error leads to HMRC 'best judgement' assessments
Subscriber CPD/specials
- Estates: Income Tax and CGT
- Plastic Packaging Tax
- Freeports: Tax breaks
- EIS: Enterprise Investment Scheme (Subscriber guide)
- Profits from dealing in or developing land
- Incorporation of an existing business
- PAYE Codes: Starters/leavers & 0T code
- Estates: How to deal with Income Tax and Capital Gains Tax
- Penalties: Late Filing (deliberately withholding information)
- CPD: Business Asset Disposal Relief
Nichola's SME Tax W-update 11 November 2021
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- Misuse of registered office
- Furnished Holiday Letting: further COVID guidance
- HMRC warning crypto investors about their CGT obligations
- Dormant company? Inform HMRC online
- Basis period reform: Consultation responses
- Consultation: Corporate re-domiciliation
- Official rate of interest
- Late pension protection notification refused
- Sky Sports presenter was an employee
- Sale of storage pods to investors is exempt supply
- EU court rules learning to swim is not education
- Cambridge rowers beat HMRC in VAT case
Subscriber CPD/specials
- Sport and physical recreation
- Joint & Several Liability of Company Directors etc
- Overseas Workday Relief (OWR)
- Accounting periods and tax basis periods
- Non-resident directors: earnings, expenses and reporting requirements
- Married couple v. unmarried couple (taxation of couples)
- CGT: Date of acquisition or disposal
Nichola's SME Tax W-update 4 November 2021
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- No accommodation tax relief for temporary HGV drivers
- File a 2019-20 return or repay SEISS grants
- IHT reporting requirements to be eased
- Residential Property Developer Tax consultation responses
- Autumn Budget 2021: Extensions to Creative Tax Reliefs
- UK abandons Digital Services Tax
- SDLT avoidance scheme fails
- SME R&D relief allowed: Investor was a Venture Capital company
- Dishonest agent prevents Discovery assessments
- Supply was of medical staff, not medical care, and was not exempt
Subscriber CPD/specials
- Consultation on the new alcohol duty system
- Business Rates Review: Final Report
- Finance Bill 2022: tax update and rolling planner 2022-23
- Influencers: what expenses can I claim?
- Adviser's Guide: Property Business, profits and losses
- Do I pay a salary or dividend? 2021/22
- R&D Tax Relief: Overview
- Apprenticeship levy (employers' briefing)
Missed last time's monthly web-update? Get it here...
SME Monthly Summary October 2021
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