Missed our SME Tax Web-updates in December? Here is a summary of the month.
Nichola's SME Tax W-update 22 December 2022
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- 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)
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)
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
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
Missed last time's monthly web-update? Get it here...
SME Monthly Summary November 2022
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