Missed our SME Tax Web-updates in May? Here is a summary of the month.
Nichola's SME Tax W-update 26 May 2022
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- Agent update: May 2022
- Windfall tax measures
- PAC slams IR35 implementation
- Reclaiming tax deducted at source on PPI interest
- Advisory fuel rates from 1 June 2022
- CCAB update their Anti-money laundering and terrorist financing guide
- A sale of the company's trade & assets? Start here...
- Ignoring Follower Notices was reasonable in the circumstances
- Discovery valid due to careless agent
- ER claim fails again due to lack of trading activities
- Death and taxes: installation of burial vaults exempt from VAT
Subscriber CPD/specials
- Partnerships: Losses
- R&D Tax Relief: Overview
- Overseas Workday Relief (OWR)
- Non-resident Tax Toolkit
- Non-Resident Landlord Scheme
- Pecuniary Liabilities
- Dividend taxation for non-UK residents
- IHT: Main Residence Nil-Rate Band (RNRB)
- Reverse Charge: Domestic
- CPD: Change of Basis Periods Part 1. Planning for the change
Nichola's SME Tax W-update 19 May 2022
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- Annual expenses for employees: How to claim
- Irregular R&D claims suspended by HMRC
- HMRC responds to PAC tax debt enquiry
- Consultation on Statutory Debt Repayment Plan
- A sale of the company's shares? Start here...
- Start-up film company did meet EIS risk to capital criteria
- FTT agrees apportionment for Multiple Dwellings Relief claim
- Court of Appeal: no PAYE credit for payments to an EBT
- Revenue & Customs Brief 8 (2022): DIY housebuilder claims
Subscriber CPD/specials
- Partial exemption: standard method replaced
- P11Ds: Employers' checklist & top tips
- Discovery Assessments
- Partnership agreements: What should be considered?
- Substantial Shareholding Exemption (SSE)
- Interest relief: Making a loan to a close company
- Leaving payments and directors
- Golden handshakes, signing on fees and unusual payments
- Divorce & Separation: Toolkit
Nichola's SME Tax W-update 12 May 2022
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- Queen's Speech highlights
- SRT: exceptional circumstances Ukraine
- GAAR: Sale of pension obligation unreasonable
- HM Treasury seeks views on reform of capital allowances regime
- HMRC's late payment interest rate rises again
- A company disposal? Start here...
- Plastic Packaging Tax: at a glance
- SRT: caring for sister is an exceptional circumstance
- TiS eliminates tax advantage of redemption of preference shares
- Distribution of share premium subject to income tax
- Supreme Court ruling blocks £1 billion VAT claim
Subscriber CPD/specials
- Close companies: Definitions & control
- ABC or alphabet shares: directors & employees
- Directors' loan accounts: Toolkit (subscribers)
- How to gift your shares to the family
- CIS: Contractors and Subcontractors
- Dividend taxation for non-UK residents
- Property & letting: CGT and IHT issues
Nichola's SME Tax W-update 5 May 2022
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- Trusts and Estates: What’s New May 2022
- Increase in tax receipts down to COVID VAT deferral scheme
- Changes to Remittance basis concession on overseas loans
- Tax Calcs
- Failing to file not deliberate for discovery purposes
- Late appeal allowed due to EIS fraud
- HMRC errors scupper discovery assessments
Subscriber CPD/specials
- Transfer of a going concern (TOGC)
- Opting to tax land and property
- Land & Property: an Adviser's Tax Update April 2022
- Accounts: Tax Checklist (self-employed)
- Partnership agreements: What should be considered?
- Losses: Trading and other losses
- Non-resident Tax Toolkit
- Termination, redundancy and leaving payments
- Trust Registration Service
- IHT: Estate planning checklist
Missed last time's monthly web-update? Get it here...
SME Monthly Summary April 2022
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