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

Nichola's SME Tax W-update 28 April 2022

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• 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

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Nichola's SME Tax W-update 21 April 2022

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• 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)

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Nichola's SME Tax W-update 14 April 2022

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• 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

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Nichola's SME Tax W-update 7 April 2022

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• 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

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

SME Monthly Summary March 2022

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