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
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
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
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
Missed last time's monthly web-update? Get it here...
SME Monthly Summary December 2021
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