Missed our SME Tax Web-updates in December? Here is a summary of the month.
Nichola's SME Tax W-update 22 December 2021
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- Christmas planner
- Warning! Gremlins hit HMRC's Making VAT Digital
- Future of insolvency regulation includes independent oversight
- HMRC increase late payment interest rate
- Welsh Budget 2022-23: Summary
- Consultation: Land Transaction Tax, second homes and holiday lets
- New COVID-19 support package for businesses affected by Omicron
- Trusts and Estates: What’s New December 2021
- Starting in business? Start here
- Entrepreneurs' Relief available on disposal of partnership assets
- Director escapes high tax penalties due to ignorance of tax law
- Share sale was actually a fundraising activity for taxable supplies
Subscriber CPD/specials
- Freeports: Tax breaks
- Plastic Packaging Tax
- Different ways of taxing UK property
- Training and course fees
- How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
Nichola's SME Tax W-update 16 December 2021
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- Scottish Budget 2022-23: Summary
- Self Assessment 2020-21 returns: Updated online filing exclusions
- Call for evidence on penalties and compliance for ISAs
- Agent update: December 2021
- R&D expenditure not subsidised
- Scope of Schedule 36 notice reduced by FTT
- Pension contribution not wholly and exclusively for trade
- A fact could not be remade by FTT and VAT penalty due
- Church of England spiritual retreats are standard rated
Subscriber CPD/specials
- Medical benefits and health checks
- Basis Period Reform
- Directors: Tax planning toolkit for 2021/22
- Do I have to file a tax return?
- Entertaining
- Farming: Overview
- R&D: SME Tax Credit scheme
- Working from home (employer/ee)
- PRR: Private Residence Relief
Nichola's SME Tax W-update 9 December 2021
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- Employer Bulletin: December 2021
- Making Tax Digital for Corporation Tax: Summary of responses
- Office for Tax Simplification: the show must go on
- Hidden economy conditionality in Northern Ireland and Scotland: Summary of responses
- HMRC report: Use of marketed tax avoidance schemes
- Responses on the future structure of the tax system
- Consultation: Stamp Duty Land Tax: Mixed-Property Purchases and Multiple Dwellings Relief
- Christmas parties and gifts
- Calendar of tax deadlines
- SDLT sub-sale scheme ineffective
- Employee Share Options are acquired and taxable when granted
- SEISS policy for maternity is discriminatory but justified
- Matchmaking service was consultancy for VAT
Subscriber CPD/specials
- Foreign and residency pages: FAQs
- Property profits & losses: Toolkit (2021-22)
- Year-end tax planning review
- Trust Registration Service
- Cultural Gifts Scheme and Acceptance in Lieu
Nichola's SME Tax W-update 2 December 2021
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- HMRC issues post-Brexit Christmas shopping warning
- Chancellor responds to OTS’s reports on CGT and IHT
- Call for Evidence: Umbrella Company Market
- Tax Agents: Raising Standards in the tax advice market
- Unaffiliated tax agents: what type of agent are you?
- Too rich to TiS?
- Non-UK resident not entitled to Child Benefit
- Simplifying the VAT land exemption: Summary of responses
Subscriber CPD/specials
- Residential Property Developer tax
- Tax Penalties for accountants, advisers and tax agents
- Working from home (self-employed)
- Advisers' guide to Property Business profits
- Transactions in Securities
- Mobile phones & devices
- IHT: Normal Expenditure Out of Income (gifts)
Missed last time's monthly web-update? Get it here...
SME Monthly Summary November 2021
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