Missed our SME Tax Web-updates in April? Here is a summary of the month.
Nichola's SME Tax W-update 25 April 2024
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- Agent Update Issue 119
- Hospitality sector needs to prepare for 'fair tips' rules
- MTD for Income Tax testing has now re-opened
- Accountant should have avoided conflict of interest
- Improving the effectiveness of the Money Laundering Regulations
- Garden development date of disposal dilemma
- Entrepreneurs’ Relief allowed on 4.99998% shareholding
- Negligible Value claim rejected
- Capital loss allowed on loan converted to shares
- FTT told to revisit issue of mutuality of obligation
- Significant victory for HMRC in Remuneration Trust
- Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024
- Revenue and Customs Brief 5 (2024): Tour Operators' Margin Scheme for B2B wholesale supplies
Subscriber CPD/specials
- Loan relationships: Connected Companies NEW
- Online filing exclusions for 2023-24 tax returns NEW
- Capital taxes round-up: 2024-25 NEW
- Named tax avoidance schemes, promoters, enablers UPDATE
- Gardens: selling or developing UPDATE
- Salary v dividend 2024/25 UPDATE
- Basis Period reform UPDATE
- Badges of Trade: Are you trading or not? UPDATE
Nichola's SME Tax W-update 18 April 2024
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- New penalty regime applies for MTD volunteers
- Tax Administration and Maintenance Day 2024: At a glance
- VAT treatment of private hire vehicles consultation
- R&D undertaken overseas: Externally provided workers and contractors
- Further HMRC letters concerning Pandora Papers
- Money Laundering Regulation fine windfall
- Retired partner still entitled to partnership share
- No SDLT magic for rented residential paddock
- Not beneficially entitled to interest payments
- Existence of trust invalidated CGT assessment
Subscriber CPD/specials
- A sale of company shares? Start-here UPDATE
- Sole trader v. limited company: Tax differences & savings (2024/25) NEW
- Capital taxes round-up: 2024-25 NEW
- Trust Registration Service UPDATE
- Plastic Packaging Tax UPDATE
- CGT: How to calculate a capital gain or loss UPDATE
- Directors' loan accounts: Toolkit (subscribers)
- Substantial Shareholding Exemption (SSE)
Nichola's SME Tax W-update 11 April 2024
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- New penalty regime applies for MTD volunteers
- HMRC's transition profits calculator for basis period reform
- HMRC Tax Settlement Facilities 2024-25
- Consultation on Land Transaction Tax reliefs
- Community Amateur Sports Club (CASC) one-to-many letters
- COVID CJRS claim denied
- Footballer Neil McCann loses IR35 appeal
- VAT due on services invoiced after supplier left group
- Lots of takeaways to make VAT discovery
Subscriber CPD/special
- Registering for VAT UPDATE
- Directors' Tax Planning Toolkit 2024/25
- Self Assessment Return 2023/24: What's new?
- Record-keeping & tax: What, how and until when?
- Partnerships: Capital Gains Tax
- Share capital: What's an ordinary share?
- PAYE Settlement Agreements
- Annual Tax on Enveloped Dwellings (ATED)
Nichola's SME Tax W-update 4 April 2024
- Employer Bulletin 6: March 2024
- Easement for probate grant on credit
- Audio-Visual Expenditure Credit (AVEC) & Video Games Expenditure Credit (VGEC)
- Creative Industries: Additional Administrative Requirements
- No SEIS for fund's investors
- Grant-funded education is an economic activity
Subscriber CPD/special
- Salary 2024/25 (interaction with NICs) NEW:
- Sole trader v. limited company: Tax differences & savings (2024/25) NEW:
- Basis Period reform UPDATE
- Dividends: Formalities for Companies UPDATE
- Pensions: Tax rules and planning UPDATE
- Worldwide Disclosure Facility
- Annual Tax on Enveloped Dwellings (ATED)
Missed last time's monthly web update? Get it here...
SME Monthly Summary March 2024
