Missed our SME Tax Web-updates in October? Here is a summary of the month.
Nichola's SME Tax W-update 26 October 2023
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- HMRC starts work on VAT Split Payments Proof of Concept
- Government responds to tax reliefs reports
- SC finds director’s share options are Employment-Related Securities
- Sickness lump sum NICable in single year
- Taxpayer uses WhatsApp to prove enquiry notice is out of time
- No BPR for ‘village hall’ wedding barn business
- Blissful ignorance of the correct VAT rate for chocolate biscuits
Subscriber CPD/specials
- Pre-trading expenses NEW
- Capital taxes round-up: 2023 NEW
- Cash or accruals accounting toolkit UPDATE
- Tax risk review
- Employment status & detailed checklist
- Shifting your income to save tax
- Top Slicing Relief: How you slice it
- Land: future consideration (overage)
- SRT: Statutory Residence Test
Nichola's SME Tax W-update 19 October 2023
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- Employer Bulletin: October 2023
- Employer Bulletin: October 2023
- HMRC say that ISAs can't hold fractional shares
- New statistics show CGT up 27% on trusts
- SA paper return available online as deadline looms
- R&D CT600 glitch causing submission errors
- Ramsay principle catches partnership tax planning
- No £30,000 exemption for payment for loss of share options
- VAT surcharges do not require assessment of VAT
Subscriber CPD/specials
- Online filing exclusions for 2022-23 tax returns
- Foreign income and residency pages: FAQs
- Accountancy & tax fees
- PAYE Settlement Agreements UPDATE
- Stamp Duty: Share-for-share exchanges UPDATE
- Share-for-share exchanges UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- Vehicles (4 wheels): Allowances
- IHT: Main Residence Nil-Rate Band (RNRB)
- Staff, Bureaux or Agencies and VAT
Nichola's SME Tax W-update 12 October 2023
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- SATR discrepancies One-to-Many letters
- IFS says full expensing should be made permanent
- Public service pensions & the McCloud remedy
- HMRC's CEST moves to new platform
- Electric car charging: HMRC BIK policy change
- SDLT enquiry deemed in time
- Late ATED return penalties cancelled
- PRR period of ownership relates to dwelling only
- Revenue & Customs Brief 7 (2023): Drugs & medicines under patient group directions
Subscriber CPD/special
- Rollover Relief: Exchanges of joint interests in land
- Farming: Tax Overview UPDATE
- Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of shares or securities in a company UPDATE
- Trust Registration Service UPDATE
- Client Briefing: How to avoid penalties for carelessness? UPDATE
- Economic Crime Levy UPDATE
Nichola's SME Tax W-update 5 October 2023
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- Revenue Scotland releases Green Freeports guidance
- Tax exemption for war 'widow' recognition payments
- Spotlight 63: Property business arrangements involving hybrid partnerships
- Grazing land does not make equestrian property mixed use for SDLT
- F1 lawyer's appeal fails again, £40 million is taxable as income
- Repatriation of the dead predominantly a supply of transport
- Withdrawal of paper VAT registration form
Subscriber CPD/specials
- Investment bonds & tax UPDATE
- Badges of Trade: Are you trading or not? UPDATE
- Conditionality: taxi, private hire vehicles and scrap licenses UPDATE
- IHT Agricultural Property Relief UPDATE
- Economic Crime Levy UPDATE
- Reverse charge: Domestic UPDATE
- Post-deregistration VAT recovery UPDATE
- NEW: CPD: Corporation Tax Part 1: Rates and Challenges
- NEW:CPD: Corporation Tax Part 2 Associated Companies
- NEW:CPD: Corporation Tax Part 3 Augmented Profits & Marginal Relief
Missed last time's monthly web update? Get it here...
SME Monthly Summary September 2023
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