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

Nichola's SME Tax W-update 27 October 2022

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  • Autumn Statement scheduled for 17 November 2022
  • Paper tax returns due by 31 October
  • Statistics reveal a reduction in private landlords
  • COVID-19 Support: HMRC evaluation and PAC inquiry
  • New Landlord? Start here
  • Making Tax Digital: Survival guide (for the self-employed & landlords)
  • SDLT: Right of way did not change nature of residential property 
  • EBT contributions not recoverable from director during liquidation
  • Children's face masks VAT-free

Subscriber CPD/specials

  • Statutory Review (by HMRC)
  • Family Investment Companies
  • Partnerships: How to prepare partnership and partners tax returns
  • Furnished Holiday Letting
  • Joint property: legal v beneficial ownership
  • Termination, redundancy and leaving payments
  • Foreign and residency pages: FAQs
  • Capital taxes round-up: 2022
  • CGT: Death

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Nichola's SME Tax W-update 20 October 2022

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  • Government reinstates increase to Corporation Tax rates
  • House of Lords Call for Evidence into R&D relief
  • Fiscal Statement October 2022: At a glance
  • Employer Bulletin: October 2022
  • Agent Update: October 2022 
  • Sch 36 request not reasonably required
  • Input VAT claims allowed for Steam vouchers bought in Harrods 

Subscriber CPD/specials

  • Employee Ownership Trusts: An exit route for owner-managers
  • Associated companies & tests for control
  • Adviser's Guide: Property Business, profits and losses
  • EMI: Enterprise Management Incentive Scheme
  • Top Slicing Relief: How you slice it
  • Correcting VAT errors
  • CPD: How to avoid the High-Income Child Benefit Charge (HICBC
  • CPD: Where are we with Crypto?

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Nichola's SME Tax W-update 13 October 2022

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  • Medium-Term Fiscal Plan set for 31 October 2022
  • Scottish budget date fixed for 15 December 2022 
  • Net Zero: Call for evidence 
  • Consultation: More fiscal powers for Northern Ireland 
  • NHS Pensions relief feedback 
  • Adjusted Net Income calculator
  • How to calculate the High-income child benefit change
  • GAAR Opinion: Trust arrangements and loan novation not reasonable  
  • GAAR Opinion: SDLT scheme not reasonable
  • Supreme Court confirms creditor duty

Subscriber CPD/specials

  • Land & Property: DIY Housebuilders scheme
  • Welsh LTT Rates
  • Pool cars
  • Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of trust business assets
  • Airbnb: What expenses can I claim? (subscriber content) 
  • Directors' loan accounts: Toolkit (subscribers)

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Nichola's SME Tax W-update 6 October 2022

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  • Chancellor reverses cut to 45% tax rate
  • 'Small' definition extended to 40,000 more businesses
  • Consultation: Reforming non-domestic rates in Wales 
  • Economic Crime Bill & Companies House: Update 2022
  • Setting up as a tax agent 
  • FTT: SDLT discovery valid 
  • Employee not faking it, Statutory Sick Pay due

Subscriber CPD/specials

  • Super-deduction & First Year Allowances  
  • Company Tax: What’s new? 2022 
  • Extracting profits (self-employed)
  • Buy-to-let ownership: personal v. company? (Subscribers)
  • Employment-Related Securities & Share Schemes
  • Client Briefing: Making gifts & IHT
  • International goods
  • NEW: CPD: Making Tax Digital

 Read More...


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

SME Monthly Summary September 2022


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