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

Nichola's SME Tax W-update 22 December 2022

Freeview

  • Agent Dedicated Line: Complex questions only
  • Making Tax Digital for ITSA postponed
  • Spring Budget 2023 date announced 
  • HMRC's interest rates rise again
  • Scottish Budget 2023-24 summary
  • HM Treasury reports on Women in Finance and its gender pay gap
  • Consultation: licensing for Welsh accommodation 
  • Anti-money laundering: Supervision report 2020-22 
  • NAO appraises HMRC pandemic tax compliance
  • Representations wanted for Spring Budget 2023

Subscriber CPD/specials

  • SDLT MDR Annex Tool
  • Authors: Tax Overview 
  • Averaging claims
  • Do I need to file a tax return?
  • Annual expenses for employees: How to claim
  • Personal Allowance: who is allowed to claim?
  • SDLT, LBTT, LTT: What's new 2022-23?
  • Employment status: Partners
  • Land & Property: Dwellings
  • CPD: Employers' tax update: 2022-2023
  • CPD: The Targeted Anti-Avoidance Rule (TAAR) 

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Nichola's SME Tax W-update 15 December 2022

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  • Christmas Quest 2022
  • CIOT survey supports postponing MTD ITSA 
  • Draft Welsh Budget 2023 to 2024   
  • Double taxation for Group Income Protection cover
  • Calendar of tax deadlines and new tax measures
  • HMRC wrong to back-date High-Income Child Benefit Charge assessments
  • No refund of loan charge voluntary settlement payments 
  • No best judgement for chippy VAT assessment
  • Agency fails to claim VAT-exempt supply of medical services

Subscriber CPD/specials

  • CIS: Construction Industry reverse charge
  • Discovery Assessments
  • TAAR: Targeted Anti-Avoidance Rule Tool
  • Basis Period reform
  • Actors: Tax overview
  • Demergers: What are your options?
  • Striking off a company: Step-by-step
  • Trusts & Estates: Exit charge reporting requirements
  • Domicile and the remittance basis: At a glance
  • Restricting mortgage interest relief (subscriber guide)
  • Partnerships: What's new 2022-23?
  • CPD: The Targeted Anti-Avoidance Rule (TAAR)

 Read More...


Nichola's SME Tax W-update 8 December 2022

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  • Christmas Quest 2022
  • Employer Bulletin: December 2022 
  • PAYE direct debit's interest charge anomaly confirmed by HMRC
  • Van benefit and fuel benefit charges 2023-24 confirmed 
  • HMRC's App, not just for Christmas 
  • Consultation response to 'Making Flexible Working the Default' 
  • Calendar of tax deadlines and new tax measures
  • Compare software for Making Tax Digital for Income Tax
  • Dividends: Index (freeview)
  • GAAR Opinion: Loan-like transaction abusive  
  • Interim dividends taxed when paid  
  • Late payment not allowed for Class 3 NICs
  • Accountant 'not credible', director liable for PLN  
  • UT erred on nuclear site capital allowances  

Subscriber CPD/specials

  • Use of losses can be a tax advantage
  • Gifts (to staff, customers & charities)
  • Offshore Income Tax Toolkit
  • Foreign and residency pages: FAQs
  • CPD: Sole trader update: 2022-23

 Read More...


Nichola's SME Tax W-update 1 December 2022

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  • Campaign: Offshore companies owning UK Property
  • Advisory fuel rates from 1 December 2022 
  • Use of marketed tax avoidance schemes in the UK 2020-21
  • PAC investigating COVID-19 impact on tax compliance   
  • Self Assessment 2021-22 returns: Updated online filing exclusions
  • Consultation response on Statutory Debt Repayment Plan 
  • A new business? Start here...
  • Planning permission not enough for SDLT MDR   
  • SDLT joint property scheme fails
  • Share subscriptions were consideration for SDLT
  • No reasonable excuse for reliance on VAT adviser, as no evidence given
  • Grazed land not part of residential property for SDLT

Subscriber CPD/specials

  • Land & Property: Relevant residential & relevant charitable purpose
  • Tax Tools
  • Annual expenses for employees: How to claim
  • CO2 emissions: Ultra-low emission cars
  • Accountants: Tax Overview
  • CGT: Reporting when & how?
  • CGT: Payment of tax
  • Requirement to correct and Employee Benefit Trusts
  • NEW: CPD: Sole trader update: 2022-23
  • NEW: CPD: Making Tax Digital

 Read More...


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

SME Monthly Summary November 2022


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