Missed our SME Tax Web-updates in December? Here is a summary of the month.

Nichola's SME Tax W-update 21 December 2023

Freeview

  • Christmas Quiz 2023: Human v AI
  • Scottish Budget for 2024-25 
  • Draft Welsh Budget 2024-25 
  • Seasonal worker? Check your payslip
  • Employees: how to claim annual employment expenses against income
  • Welsh LTT consultations 
  • Joint property, beneficial ownership & legal title: at a glance

Subscriber CPD/specials

  • Gifts (to staff, customers & charities)
  • How to reclaim s.455 tax paid on loans to participators
  • Self Assessment Return 2022/23: What's new?
  • Cultural Gifts Scheme and Acceptance in Lieu
  • Welsh Income Tax 
  • Scottish Income Tax
  • Input VAT: What constitutes a valid claim (& VAT invoice)? 

Read More...


Nichola's SME Tax W-update 14 December 2023

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  • Employer Bulletin: December 2023 
  • Former shareholder’s payments to employees were taxable 
  • Nudges: Pandora papers, online sellers & take-aways
  • VAT and Energy-Saving Materials consultation responses 
  • Tax calculators UPDATE

Subscriber CPD/specials

  • Companies: Share Valuation UPDATE
  • Can I charge my company rent for use of my home? UPDATE
  • CGT: Date of acquisition or disposal UPDATE
  • Property profits & losses: Toolkit (2023-24) UPDATE
  • Flat (fixed) rate expenses or actual cost toolkit
  • When does a partnership exist?
  • Staff parties and annual functions
  • Interest relief: Making a loan to a close company
  • Foreign income and residency pages: FAQs
  • Disposal values & rules
  • Partial exemption & input VAT  

  Read More...


Nichola's SME Tax W-update 7 December 2023

Freeview

  • HMRC helpline to focus on ‘priority queries’
  • Disclosure of cryptoasset income & gains
  • Consultation responses on Construction Industry Scheme reform  
  • Helping to comply with Off-Payroll Working rules
  • ChatGPT fluffs tax appeal
  • Only basic camping pods qualified for capital allowances
  • Compensation for loss of pension rights was earnings 
  • VAT DIY housebuilders: new guidance
  • IR35: Kaye Adams was self-employed

Subscriber CPD/special

  • SEIS case study: Can directors or employees qualify?
  • Tax calculators UPDATE for NICs changes
  • Cash or accruals accounting toolkit UPDATE
  • Employers' NICs relief for veterans UPDATE
  • Full expensing & First Year Allowances UPDATE
  • Gift Aid: How it works UPDATE
  • Salary 2023/24 (avoiding NICs) UPDATE
  • Employers' NICs relief for veterans UPDATE

  Read More...


Missed last time's monthly web update? Get it here...

SME Monthly Summary November 2023

 

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