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

Read More...


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)

 Read More...


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

 Read More...


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

 Read More...


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

SME Monthly Summary March 2022


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