Missed our SME Tax Web-updates in January? Here is a summary of the month.

Nichola's SME Tax W-update 27 January 2022

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  • Stamp Taxes Newsletter: January 2022   
  • Consultation responses: Scottish framework for tax 
  • Consultation outcome: Cryptoasset promotions
  • Consultation: Welsh Tax Acts etc. (Power to Modify) Bill 
  • A landlord? Start here...
  • Video Games Development relief
  • Electric Vehicles: Update
  • Certificates of residence
  • Plug-in car, van & motorcycle grants
  • CoA: Closure notice requires tax liability
  • UT dismisses SDLT MDR appeal  
  • Remuneration trusts: no consistency from the tribunals 
  • Supply of rooms to beauticians: VAT exempt 
  • No input VAT recovery as VAT was not due or paid 
  • HMRC cancelled VAT registration: Late appeal refused 

Subscriber CPD/specials

  • Gift Aid
  • Do I have to file a tax return?
  • Purchase of own shares: multiple completion contracts
  • CGT: how to report
  • Vehicles (4 wheels): Allowance
  • CPD: Business Asset Disposal Relief

Read More...


Nichola's SME Tax W-update 20 January 2022

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  • Agent update: January 2022 
  • Deferral of new VAT penalty and interest rules to 2023
  • Consultation response: Business rates treatment of self-catering accommodation 
  • Think tank calls for carbon border tax 
  • PAC seeks views on implementing IR35 reforms
  • Technical consultation: Uncertain tax treatment 
  • Sole trader?  Start here... 
  • A new director? Start here...
  • Four-year time limit for MGD repayments 
  • Court of Appeal upholds denial of farming loss relief claims 
  • Employer payments whilst training remained taxable earnings 
  • Revenue Scotland had no right to unilaterally withdraw Closure Notice 

Subscriber CPD/specials

  • Opting to tax land and property
  • Wider impacts: the 2020-21 tax return penalty waiver 
  • Annual Tax on Enveloped Dwellings (ATED)
  • Purchase of Own Shares
  • Employer's What's On: 2021-22
  • Private client: What’s on? 2021-22
  • Insolvency FAQs for directors

 Read More...


Nichola's SME Tax W-update 13 January 2022

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  • Employer Bulletin: December 2021
  • New COVID-19 support package for businesses affected by Omicron
  • Changes to IHT reporting & increases to probate fees
  • Post-Brexit farming subsidy plan 'blindly optimistic'  
  • Government IT: dysfunctional, damaging & sometimes dangerous
  • HMRC updates guidance on reasonable excuse
  • Budget & Spring Statement 2022
  • Recovery Loan Scheme
  • A new business? Start here...
  • A new partnership? Start here...

Subscriber CPD/specials 

  • Pensions: What happens when you die?
  • Electric Vehicles
  • Goodwill: trade-related properties
  • Directors: Tax planning toolkit for 2021/22
  • Salary sacrifice & optional remuneration schemes (OPRA)
  • Enhanced Capital Allowances: Energy saving plant (inc. vehicles)
  • Cars & Vans: VAT 
  • Agents and principal

 Read More...


Nichola's SME Tax W-update 6 January 2022

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  • What a year! Top tax hits of 2021
  • 30-day penalty waiver for 2020-21 tax return filing & payment
  • HMRC collects over £1bn from criminals and tax offenders
  • Call for evidence: Additional Dwelling Supplement 
  • OECD publishes 15% global minimum tax rate details that will raise $150 billion
  • COVID-19: taxing coronavirus support payments
  • Partner's criminal charge legal fees allowed
  • Class 3 NICs were paid in error 
  • How to claim back import VAT and duties 
  • Revenue and Customs Brief 15 (2021): Repayment of VAT to overseas business not established in the EU and not registered in the UK  

Subscriber CPD/specials

  • Personal allowance: who is entitled to claim?
  • Basis Year Reform
  • Property Profits & Losses Toolkit 2021-22
  • Dividend taxation for non-UK residents
  • CGT: Loans to traders relief
  • Joint Property: legal v beneficial ownership
  • CPD: VAT: Land and Property

 Read More...


 

Missed last time's monthly web-update? Get it here...

SME Monthly Summary December 2021


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