Missed our SME Tax Web-updates in February? Here is a summary of the month.
Nichola's SME Tax W-update 24 February 2022
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- Agent update: February 2022
- HMRC'New take on Purchase of Own shares via multiple completion contracts
- Taxpayer exposed to long-term risk from COVID fraud
- A sole trader? Start here...
- A new director? Start here...
- 'Pony paddocks' are residential for SDLT purposes
- HMRC AML visit costs £16k+ penalty for small firm
- Revenue and Customs Brief 3 (2022): Postponed VAT accounting and the Flat Rate Scheme
- Input VAT on delivery charges was not recoverable
- Agent Service Account & VAT: Top Tips
Subscriber CPD/specials
- Basis year reform
- Herd basis: Farming
- Annual Tax on Enveloped Dwellings (ATED)
- Replacement of Domestic Items Relief (subscriber guide)
- Disguised Remuneration loan charge
- Accommodation benefit
- Pensions: Tax charge for excess contributions
- VAT Tool: when do points-based penalties apply?
Nichola's SME Tax W-update 17 February 2022
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- Meaning of substantial extent for BADR
- Employer Bulletin: February 2022
- Coronavirus reconciliation headaches for HMRC
- Research: Impact of Making Tax Digital for VAT
- Consultation: ‘Call for evidence: An Independent Customs Regime’
- Starting in business: start here!
- A landlord? Start here
- CIS gross payment status allowed despite shadow director
- LBTT: couple tripped up by inflexible additional dwelling rule
- CFD PAYE avoidance scheme fails
- Wind farm studies: Capital allowances allowed in part
- Unusual accounting system denies VAT bad debt claim
Subscriber CPD/specials
- CGT Briefing: Meaning of ‘substantial’ for BADR and trading companies (subscriber guide)
- VAT Tool: when do points-based penalties apply?
- Freeports: Tax breaks
- Stamp Duty Land Tax: rates and allowances
- How to grant share options or set up a share scheme?
- How to gift your shares to the family
- Employer NICs relief for veterans
- Cycles & cyclist's safety equipment
- IHT: Normal Expenditure Out of Income (gifts)
- Partial exemption & input VAT
Nichola's SME Tax W-update 10 February 2022
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- Late payment interest rate rises again
- DEFRA progresses direct payments to farmers' consultation
- Public Interest Business Protection Tax
- Call for evidence on State Pension age
- Insufficient quality of occupation for PRR
- FTT unable to rule on alleged unfair treatment by HMRC
- Lost deposit: Not allowable for CGT
- Tax advisers' lack of scrutiny over tax return entries proves expensive
- Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments
Subscriber CPD/specials
- Buy-to-let ownership: personal v. company? (Subscribers)
- Tax Data Card 2022-23
- Sole Trader v Limited Company 2021-22
- Restricting mortgage interest relief (subscriber guide)
- De-enveloping property
- Tax-efficient extraction of profits: toolkit (2021/22)
- Employment Status: mutuality of obligation
- RTI: Real-Time Information for PAYE
Nichola's SME Tax W-update 3 February 2022
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- Calendar of tax deadlines and new tax measures
- Making Tax Digital: Survival guide
- A landlord? Start here...
- Capital allowances on nuclear site: FTT erred in law
- Accountant and liquidator failures not reasonable excuses for late appeal
- Sub-sale relief avoidance scheme failed to save £250,000 SDLT
- Discrimination due to military service cannot be prevented by FTT
- Dog grooming courses: Not VAT exempt
- Accounting for a change in VAT rate
Subscriber CPD/specials
- National Insurance: Rates
- Basis Period reform
- Buy-to-let ownership: personal v. company?
- Creating an office at home or converting part of a home into an office
- Directors' loan accounts: Toolkit (subscribers)
- Plastic Packaging Tax
- Tax-free benefits and perks
- Negligible value claims
- Accounting for a change in VAT rate
Missed last time's monthly web-update? Get it here...
SME Monthly Summary January 2022
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