Missed our SME Tax Web-updates in April? Here is a summary of the month.
Nichola's SME Tax W-update 28 April 2022
Freeview
- Agent update: April 2022
- Consultation on Income Tax for low-income trusts and estates
- Elite fraud squad to track COVID lost billions
- COVID-19 Grant funding for business
- Tax Calcs
- No discovery due to unauthorised agent
- Kaye Adams: IR35 rules outfox Upper Tribunal
- TalkSPORT presenter’s IR35 appeal kicked out
Subscriber CPD/specials
- Do I pay a salary or dividend? 2022/23
- Tax-efficient extraction of profits: Toolkit (2022/23)
- Directors: Tax planning toolkit for 2022/23
- Business Investment Relief
- Auto-enrolment: Workplace pensions (subscriber guide)
- 2021/22 Self Assessment tax return toolkit
- Savings income: How interest is taxed
Nichola's SME Tax W-update 21 April 2022
Freeview
- Employer Bulletin: April 2022
- Consultation response: Corporate re-domiciliation
- Concerns over Welsh Tax Act proposals
- Fuel scale charges (VAT)
- Finance Act 2020 changes not retrospective for Top Slicing Relief
Subscriber CPD/specials
- Partial exemption: standard method replaced
- Partial exemption & input VAT
- Margin scheme
- Input VAT: What constitutes a valid claim (& VAT invoice)
- Sole trader v. limited company: Tax differences & savings (2022/23)
- Basis Period reform
- Insolvency FAQs for boards
- Theatre Tax Relief: Tax relief for theatrical productions
- Groups
- Non-Domiciles Tax Toolkit
- Payrolling of benefits
- Dividend tax (subscriber guide)
Nichola's SME Tax W-update 14 April 2022
Freeview
- Settlement opportunity for Remuneration Trust schemes
- Companies House: What's New 2022?
- Tax avoidance scheme promoters named
- A new business? Start here
- Employer error extends auto-enrolment time limits
- Tax treaty saves Oppenheimer £10m of tax
- IR35: Sky football pundit was an employee
- Day Calc (freeview)
- Flapjacks not cakes for VAT
Subscriber CPD/specials
- Land & Property VAT (Subscriber guide)
- Self Employment Calc
- Salary v Dividend Calc
- Salary 2022/23 (avoiding NICs)
- Goodwill and the intangibles regime
- SDLT: Residential property higher rates
- Tax treaties: Where do you live?
- Non-domicile status, deemed domicile & tax
- Divorce & Separation: Toolkit
- Disguised remuneration loan charge
Nichola's SME Tax W-update 7 April 2022
Freeview
- Accountants: are you a MSC provider?
- ATED: Don’t forget to revalue your property at 1 April 2022
- Calendar of tax deadlines and new tax measures
- PAYE: Starter checklist new employee 2022-23
- What is the 2022/23 PAYE tax code?
- Unexplained Wealth Orders
- FTT: Schedule 36 notices not reasonably required
- No CGT deduction for notional expenditure
- Company payments not 'on behalf' of owner
- Revenue & Customs Brief 7 (2022): Claiming a repayment of overpaid import VAT on dental prostheses
Subscriber CPD/specials
- SRT: Statutory Residence Test
- Non-domicile status, deemed domicile & tax
- Employers' NICs Allowance
- Managed Service Companies
- Tax Returns: To-do list before/after 5 April 2022
- Annual Tax on Enveloped Dwelling
- Register of Overseas Entities