Missed our SME Tax Web-updates in November? Here is a summary of the month.
Nichola's SME Tax W-update 30 November 2023
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- MPs issue recommendations on Making Tax Digital
- Expanding the cash basis, consultation responses
- Permanent Full Expensing consultation
- Advisory fuel rates from 1 December 2023
- HMRC reports on review of MTD for ITSA for small businesses
- Call for Evidence: UK visual effects sector
- Energy Price Guarantee for domestic users
- Fuel and hired plant were separate supplies for VAT
Subscriber CPD/specials
- Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of shares or securities in a company
- Accountancy & tax fees
- Agency Workers: Employment intermediaries rules (subscribers)
- Leaving payments and directors
- Named tax avoidance schemes, promoters, enablers UPDATE
- Restricting mortgage interest relief: client guide
- VAT fraud: What is the Kittel principle?
- Striking off a company: Step-by-step
- Self Assessment Return 2022/23: What's new?
- Online filing exclusions for 2022-23 tax returns
Nichola's SME Tax W-update 23 November 2023
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- Autumn Statement 2023: At a glance
- Autumn Statement 2023: Corporation Tax
- Autumn Statement 2023: National Insurance
- Agent Update: November 2023
- Transfer of Assets Abroad rules cannot apply to a transfer by a company
- HMRC assessments upheld as incorrect CIS status used
- Three renovated family homes in five years was not trading
- VAT: Live screenings are not the same as attending the theatre
Subscriber CPD/specials
- Valuations (non-tax): Businesses
- Partnership agreements: What should be considered?
- Image rights and tax
- Striking off a company: Step-by-step
- State benefits: Tax-free and taxable NEW
- SDLT: Amending returns & refunds
- SRT: Split Year Treatment
- Disposal values & rules
- VAT surcharges do not require assessment of VAT
Nichola's SME Tax W-update 16 November 2023
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- International agreement on crypto tax evaders
- Welsh budget date set for 19 December 2023
- LLP property tax planning One-to-Many letters
- Incorporation Relief One-to-Many letters
- Company could not distribute goodwill it did not own
- FTT confirms pre-Wilkes HICBC assessments were invalid
- VAT DIY housebuilders scheme changes
- Pharmaceutical company’s bitter VAT pill to swallow
Subscriber CPD/special
- Sale of occupational income: Anti-avoidance UPDATE
- Pre-trading expenses (companies) UPDATE
- Investment bonds & tax UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- Super-deduction & First Year Allowances UPDATE
- Full expensing & First Year Allowances UPDATE
- Replacement of Domestic Items Relief
- Website and e-commerce costs
- SRT: Statutory Residence Test
Nichola's SME Tax W-update 9 November 2023
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- Scottish budget date set for 19 December 2023
- Change in guidance highlights HMRC R&D error
- Constructive trust prevented CGT liability
- No CGT deduction for referral & project management fees
- Tax Avoidance not main purpose of restructuring
- Windfarm study costs not incurred on the provision of plant
Subscriber CPD/specials
- Registering for VAT UPDATE
- Dividend tax UPDATE
- Gift Aid UPDATE
- Private Client CPD: What’s on? November 2023 NEW
- Directors: Tax planning toolkit for 2023/24
- Basis Period reform
- Employers' NICs allowance
- Employee Ownership Trusts: An exit route for owner-managers
- Property profits & losses: Toolkit (2023-24)
Nichola's SME Tax W-update 2 November 2023
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- HMRC stresses the need to check agent-prepared tax returns
- New Act strengthens Companies House anti-fraud powers
- Estonia tops tax Competitiveness Index, UK bottoms out
- Women in Finance Charter survey results cautiously optimistic
- FRS 105 does not allow cash basis accounting
- Debt repayment did not reduce £8m sales proceeds
- VAT group membership could not be backdated
- No VAT exemption for indivisible intra-group supplies
Subscriber CPD/specials
- Input VAT claims: Pre-registration UPDATE:
- VAT representatives UPDATE
- Pre-trading expenses (companies) NEW
- Annual Tax on Enveloped Dwellings (ATED) UPDATE
- Remittance basis (overseas income) UPDATE
- Partnerships: Capital Gains Tax
- Employer pension contributions
- Loss relief (Income Tax) disposal of shares
- ISA guide
- Scottish Income Tax: Am I a Scottish taxpayer?
Missed last time's monthly web update? Get it here...
SME Monthly Summary October 2023
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