Missed our SME Tax Web-updates in June? Here is a summary of the month.
Nichola's SME Tax W-update 29 June 2023
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- It's P11D time: are you reporting all your Car Benefits?
- 99% increase in additional rate Income Tax payers
- Interest rates: HMRC's further rises
- Behind on complaints handling
- UK domicile of choice acquired, no evidence of a move to India
- No automatic adjustment for loss carryback
- Unexplained property transactions result in Schedule 36 Information Notice
- Tax Rules for A-Z of different trades, professions and vocations
Subscriber CPD/specials
- Employment-Related Securities: Reporting UPDATE
- Associated companies & test for control UPDATE
- Annual accounting UPDATE
- P11Ds: Employers' checklist & top tips
- Directors' loan accounts: Toolkit (subscribers)
- Making a tax disclosure (Digital Disclosure Service)
- Salaried members: When is a partner taxed as an employee?
- CPD: Maximising Expense Deductions for Businesses
Nichola's SME Tax W-update 22 June 2023
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- Agent Update: June 2023
- Complex tax system obstacle to economic dynamism
- Key HMRC services are out of action over Glastonbury weekend
- COVID-19: Tax Appeals
- Reasonable excuse claim fails due to unreasonable payment delays
- Software issue invalidated CJRS claim
- Ceased trading: No SEISS
- Plastic Packaging Tax: At a glance
- Free Covid PPE in part a 'business activity' for Input VAT
Subscriber CPD/specials
- Cash or accruals accounting toolkit
- Close company loans toolkit (loans to participators)
- Family Investment Companies
- SDLT: Residential property & dwellings UPDATE
- Trust Registration Service UPDATE
- Partnerships: What's new 2022-2023?
- Starting in business: VAT UPDATE
- Annual accounting UPDATE
- Assessments: Best judgement & time limits UPDATE
Nichola's SME Tax W-update 15 June 2023
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- Oops! MTD costs 400% more than HMRC estimated
- Survey shows limited impacts of the Off-Payroll Working rules
- HMRC drops SA helpline bombshell
- HMRC acts on Pandora Papers leak
- Scottish Deposit Return Scheme
- NI devolution of tax powers condoc responses
- Pension: Check National Insurance records by 5 April 2025
- Accountant's CJRS claim documents edited
- VAT direct debit does not change VAT due date
- R&C Brief 6 (2023): VAT liability of digital publications
Subscriber CPD/special
- Employer’s What’s On: 2023/24
- Sole Trader v Limited Company 2023-24
- Employer Bulletin: June 2023
- Purchase (repurchase) of Own Shares UPDATE
- Furnished Holiday Letting UPDATE
- Welsh Land Transaction Tax (LTT) UPDATE
- LBTT: Land and Buildings Transaction Tax UPDATE
- Full expensing & First Year Allowances UPDATE
Nichola's SME Tax W-update 8 June 2023
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- Agent Update: May 2023
- Spotlight 62: Dividend diversion scheme used to fund education fees
- HM Treasury review of SAYE and SIP schemes
- Named tax avoidance schemes, promoters, enablers
- Restructuring did not change commercial reality of loans
- Lack of knowledge not reasonable excuse for late ATED
- Wider business purpose prevents £34 million P&L deduction
- Pony paddock not residential for SDLT
- Reoganisations Index: Start here
Subscriber CPD/specials
- Capital Allowances: What's new 2023-24
- Agency Workers
- Reasonable care: How do you pick a tax agent?
- Employee Ownership Trusts: An exit route for owner-managers UPDATE
- Structures & Buildings Allowance (SBA) UPDATE
- Estates: Income Tax and Capital Gains Tax UPDATE
- Scottish Income Tax: Am I a Scottish taxpayer? UPDATE
- Energy-Saving Materials
- UPDATE: CPD: Non-Resident CGT: UK Property
Nichola's SME Tax W-update 1 June 2023
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- Agent Update: May 2023
- Gift Aid one-to-many letter
- Europe introduces tourist tax
- Private equity leaders earn £2.7bn in carried interest
- Social media posts invalidated CJRS claims
- Lack of loan relationship accounting entries means no tax relief
- No reversal of ‘evil’ artificial tax avoidance scheme
Subscriber CPD/specials
- Is it a trade, a business, or an investment activity?
- Full expensing & First Year Allowances NEW
- What expenditure qualifies for plant & machinery allowances? UPDATE
- Trust Registration Service UPDATE
- Non-domicile status, deemed domicile & tax
- UPDATE: CPD: Non-Resident CGT: UK Property
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