Missed our SME Tax Web-updates in September? Here is a summary of the month.
Nichola's SME Tax W-update 28 September 2023
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- Agent Update: September 2023
- Representations wanted for Autumn Statement 2023
- New 2023-24 CPD programme
- £1m each for top 1% on IHT abolition says IFS
- No Stamp Duty savings for dilapidated house
- Contributing to EBT after enquiry opened was deliberate behaviour
- Generous treatment for persistent failure to declare eBay profits
- Three-year delay too serious for late appeal
Subscriber CPD/specials
- Case Study 2: Tradeco, demerger of its investment business
- Woodlands: Overview
- Campsites: Tax overview
- Employment-Related Securities: Reporting
- Calculating Corporation Tax & Checklist
- Acting for a trust? Start here… UPDATE
- Trust Registration Service UPDATE
- CPD: Landlords Update 2023
Nichola's SME Tax W-update 21 September 2023
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- Business survey finds no benefits to HMRC digitalisation
- Local Electricity for local people
- Payroll reporting for salary advances consultation
- Longer waiting times to come on HMRC agent phone lines
- Portfolio manager influence prevents deemed salary ruling
- CGT family planning not abusive on company sale
- Offshore extended time limits applied
Subscriber CPD/specials
- Extracting profits (self-employed)
- Employee Shares: the Employment-Related Securities rules
- Issuing new shares (planning and pitfalls)
- Mandatory Disclosure (DAC6): Do you need to make a report?
- Penalties: Offshore Income, CGT & IHT
- Common Reporting Standard (CRS)
Nichola's SME Tax W-update 14 September 2023
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- HMRC's Overlap Relief form now available
- Gift Relief one-to-many letters
- You're Fired! Sugar's advisers miss vital residence rule
- Government 'flying blind' on levels of fraud and corruption
- Apartment reservation agreements didn't reduce SDLT
- Garages and right to use a garden: residential for SDLT
- Energy company denied deductions for £28 million
- Taking company money is not deliberate behaviour for s.455
- HMRC changes VAT agent authorisation rules
Subscriber CPD/special
- Residential Property & SDLT UPDATE
- Online sellers: Tax Overview NEW
- Conditionality: taxi, private hire vehicles and scrap licenses UPDATE
- Business Asset Disposal Relief: CGT & Disposal of a business UPDATE
- Business Property Relief: IHT Estate planning UPDATE
- Joint property: legal v beneficial ownership UPDATE
- Residential Property & SDLT UPDATE
Nichola's SME Tax W-update 7 September 2023
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- Autumn Statement 2023: dates
- Overseas owners of UK property: time to register for tax?
- Councils call for control of failing apprenticeship levy scheme
- Can't only rely on agent: taxpayer must check tax returns
- SSE: a single company can't be 'a group'
Subscriber CPD/specials
- Company Tax: What's New 2023-24 NEW
- Calculating Corporation Tax (from 1 April 2023) NEW
- Corporation Tax (from 1 April 2023) checklist NEW
- Rollover Relief: Exchanges of joint interests in land UPDATE
- Land & Property: Relevant residential & relevant charitable purpose UPDATE
- Restricting mortgage interest relief
- Capital Allowances: What's new 2023-24
- Share capital: What's an ordinary share?
Missed last time's monthly web update? Get it here...
SME Monthly Summary August 2023
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