Missed our SME Tax Web-updates in August? Here is a summary of the month.
Nichola's SME Tax W-update 25 August 2022
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- Agent Update: August 2022
- Record numbers of CGT penalties forecast
- HMRC investigate one-in-twelve footballers
- Advisory fuel rates from 1 September 2022
- Penalties: Capital Gains Tax
- Prison healthcare services a single composite supply for VAT
- SIPP purchase of shares leads to pension surcharge
- Higher rates of LTT due on adjoining property
- Sole trade business was not transferred to company
- Compensation for loss of pension rights was not earnings
Subscriber CPD/specials
- Losses, trade losses and sideways relief
- Cessation followed by incorporation
- Furnished Holiday Letting
- Setting up a share scheme
- Legal fees
- Trust Registration Service
- CGT: Loans to traders relief
- Divorce & Separation: Toolkit
- Offshore Income Tax Toolkit
Nichola's SME Tax W-update 18 August 2022
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- An Index to Reorganisations, Demergers & Share transactions
- Oh yes it is! Christmas Spectacular qualifies as dramatic production
- COVID denies stamp duty relief claim
- Euromoney deal was bona fide, not avoidance
- Deliberate suppression of purchases allows Presumption of Continuity
- VAT repayment had no legal basis
Subscriber CPD/specials
- Campsites: what expenses can I claim?
- SDLT: Residential property higher rates
- SDLT: Residential property & dwellings
- Mutual trading, members clubs and community trades
- Liquidation/strike off: Tax returns
- Eye tests and glasses
- PAYE Settlement Agreements
- IHT: Estate planning checklist
- CGT: Deductible expenditure
- Place of supply: Services
Nichola's SME Tax W-update 11 August 2022
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- Trusts and Estates: What’s New 2022/23
- Employer Bulletin: August 2022
- Another HMRC late payment interest rate increase
- Self Assessment 2021-22 returns: Updated online filing exclusions
- Compare software for Making Tax Digital for Income Tax
- HMRC Statistics: CGT and Tax Relief costings
- Electric Vehicles: Update 2022
- COVID-19: Taxation of coronavirus support payments
- No tax relief for lawyers' success fee in case against the Met
Subscriber CPD/specials
- Input VAT: What constitutes a valid claim (& VAT invoice)?
- Registering for VAT
- Correcting VAT errors
- Trust Registration Service
- AML: Money Laundering Regulations: Accountants' Registration
- Allowances: Trading and Property
- Restricting mortgage interest relief (subscriber guide)
- SDLT: Stamp Duty Land Tax, start here
- LBTT: Additional Dwelling Supplement
- R&D Tax Relief: Overview
- National Insurance: What's the maximum payable?
- CGT: Chattels
- NEW: CPD: How to avoid the High-Income Child Benefit Charge (HICBC)
Nichola's SME Tax W-update 4 August 2022
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- OTS reviewing tax implications of hybrid and distance working
- HMRC’s statistics on non-doms and IHT
- Call for Evidence: Tax Reliefs
- Global tax with the good, bad and the ugly
- ICAEW firms receive record fines
- Property profits & losses: Toolkit (2022-23)
- No CGT deduction for collective legal costs
- NTLR debits on $4 billion loan disallowed due to unallowable purpose
Subscriber CPD/specials
- Opting to tax land and property
- Land: future consideration (overage)
- General Anti-Abuse Rule (GAAR)
- Director's Tax Planning toolkit 2022-23
- Do I pay a salary or dividend?
- Gardens: selling or developing
- ABC shares: setting up share classes with different rights for directors & employees
- SRT: Split Year Treatment
- Annual Investment Allowance (AIA)
- Online Marketplaces: Joint and several liability
