Missed our SME Tax Web-updates in May? Here is a summary of the month.
Nichola's SME Tax W-update 25 May 2023
Freeview
- EIS, SEIS & SITR grow in popularity
- How to submit P11Ds online when you are not the PAYE agent
- ICAEW changes to a verifiable CPD model
- Employed? Claim expenses via HMRC's portal
- Tonnage Tax: New election window
- Crown Dependencies agree to adopt global minimum tax rate
- Non-financial reporting and company thresholds review
- Advisory fuel rates from 1 June 2023
- Doctor's employment expenses were unevidenced & unnecessary
- Wrong wording rules out CGT negligible value claim
- Sch 55 Late Payment penalty rules continue to confuse
- DIY Housebuilder secures extra VAT refunds
Subscriber CPD/specials
- Which investment relief: IR, BADR, SEIS or EIS? UPDATE
- Losses, trade losses and sideways relief UPDATE
- Payrolling of benefits UPDATE
- Short-life assets UPDATE
- Enhanced Capital Allowances: Energy saving plant (inc. vehicles) UPDATE
- Making a tax disclosure (Digital Disclosure Service) UPDATE
- UPDATE: CPD: Non-Resident CGT: UK Property
- UPDATE: CPD: Dividend Taxation
Nichola's SME Tax W-update 18 May 2023
Freeview
- VAT Registration Helpline switches to email
- How is MTD for you?
- CJRS appeal allowed: bank statement provided sufficient evidence of wage bill
- The Supreme Court clarifies the meaning of a tunnel and an aqueduct for Capital Allowances
- Government slow to issue fines for non-compliance with the Registration of Oversea Entities regime
Subscriber CPD/specials
- Employment Related Securities: What's New May 2023 NEW
- Business Rates: What's new?
- Loan Relationships UPDATE
- Purchase (repurchase) of Own Shares UPDATE
- Trusts & Estates: Exit charge reporting requirements UPDATE
- Personal Liabilty Notices (PLNs) UPDATE
- Trusts & Estates: Exit charge reporting requirements UPDATE
Nichola's SME Tax W-update 11 May 2023
Freeview
- Time to re-think MTD ITSA
- Counsel's opinion is worthless
- Online filing exclusions for 2022-23 Self Assessment returns
- HMRC staff strike until June
- Government supports demutualisation protection bill
- HMRC extends trial of SMS redirection service
- VtaxP Tax Workouts 2023
- Doctor's company had to provide details of its income to HMRC
- RSUs employment reward not capital
Subscriber CPD/special
- Mixed supplies: Single or Multiple supply?
- VAT fraud: What is the Kittel principle?
- Property profits & losses: Toolkit (2023-24)
- Loan relationships
- Tax rules: Different trades
- Tax-free benefits and perks
- Dividends: Formalities for companies
- Client Briefing: Making gifts & IHT
- How to appeal an HMRC decision
- NEW CPD: Navigating the rise in Corporation Tax
Nichola's SME Tax W-update 4 May 2023
Freeview
- Tax Administration and Maintenance Day: At a glance
- Tax Administration: New Powers for Information & Data condoc
- Views sought on Off-Payroll Working non-compliance
- Promoting tax avoidance will be a criminal offence
- Help to Save Reform consultation
- Construction Industry Scheme (CIS) reform
- Cryptoasset tax proposals aim to simplify
- Charities tax compliance consultation
- No Child Benefit Charge discovery: father took reasonable care
- R&C Brief 5 (2023): VAT on medical services carried out by supervised pharmacy staff
- Italian place of supply for €4 million football transfer fee
- Agricultural show entry exempt from VAT
Subscriber CPD/specials
- Herd basis: Farming
- Payrolling of benefits UPDATE
- Transactions in Securities UPDATE
- CGT: Connected persons UPDATE
- NEW: CPD: Company cars: 2023
