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

Ross Martin Tax: Autumn Budget 2024 Special

Freeview

  • Autumn Budget 2024: At a glance
  • Agent Update: October 2024 
  • Spotlight 66: LLP arrangements used to disguise employment income 
  • Investing in Women 2024 Update

 Subscriber CPD/specials

  • Inheritance Tax (IHT): Autumn Budget 2024 (Subscriber Update)
  • Capital Gains Tax (CGT): Autumn Budget 2024 (Subscriber Update)
  • Capital Allowances: Autumn Budget 2024 (Subscriber Update)
  • Land & Property: Autumn Budget 2024 (Subscriber Update)
  • Stamp Taxes: Autumn Budget 2024 (Subscriber Update)
  • Employers: Autumn Budget 2024 (Subscriber guide)
  • CPD: Income Tax and Trusts NEW

Read More...


Ross Martin Tax SME News 24 October 2024

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  • Company size thresholds to increase 
  • Companies House timetable on regulatory changes
  • GAAR: Creation and sale of pension obligation not reasonable
  • Spotlight 65: General Data Protection Regulation (GDPR) provisions  
  • Additional relief for low-budget British films
  • Next Steps to Make Work Pay
  • Grass cutting doesn't preclude residential SDLT
  • Conforming to the CJEU
  • New VAT calculation for caravan sales allowed
  • VAT assessment was conspicuously unfair

Subscriber CPD/specials

  • National Insurance: What's the maximum payable?
  • MTD: Toolkit for accountants UPDATE
  • COVID-19: Tax Appeals UPDATE
  • Offshore Income Tax Toolkit
  • Eye tests and glasses
  • Short-life assets
  • High-Income Child Benefit Tax Charge
  • Groups (VAT)
  • CPD: Income Tax and Trusts NEW 

Read More...


Nichola's SME Tax W-update 17 October 2024

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  • Simpler corporate reporting consultation outcome 
  • Support for corporate re-domiciliation regime
  • Employer Bulletin: October 2024
  • The Budget Responsibility Act 2024
  • Maltese properties subject to UK IHT
  • Reasonable excuse for late VAT returns 

Subscriber CPD/special

  • Compare software for Making Tax Digital for Income Tax UPDATE
  • Research & Development Tax Reliefs UPDATE
  • CGT: Holdover/Gift Relief (s.165/s.260) UPDATE
  • Loans to participators (Close Company toolkit)
  • Staff Suggestion Schemes
  • Annual Investment Allowance (AIA): Related companies
  • VAT fraud: What is the Kittel principle?

  Read More...


Nichola's SME Tax W-update 10 October 2024

  • New evidence requirements for employment expenses
  • Confirm HMRC agent codes by 8 November 
  • 2023-24 paper tax return easement 
  • One-to-many: Provisional returns and Gas Safe engineers 
  • Interim dividend taxed on payment 
  • Suitable for use as a dwelling
  • Private Schools and VAT
  • Only one DIY housebuilder VAT claim permitted 

Subscriber CPD/special

  • MTD: Income Tax Pilot Tool UPDATE
  • R&D: SME Tax Credit scheme UPDATE
  • Childcare: Employer provision UPDATE
  • Acting for a trust? Start here… UPDATE
  • Trust Registration Service UPDATE
  • Acting for a trust? Start here... UPDATE
  • SDLT: Residential property & dwellings
  • Land & Property VAT at a glance

Read More...


Nichola's SME Tax W-update 3 October 2024

  • Rule change to allow fractional shares
  • Changes to HMRC telephony agent services
  • Double tax assessment invalid 
  • Discovery conditions not met for employee's travel or subsistence
  • SDLT and a fishy business
  • EIS relief denied, not ready to trade
  • R&D relief denied on subcontractor expenditure

Subscriber CPD/special

  • Research & Development Tax Reliefs: At a glance UPDATE 
  • R&D Zone: Do I have a valid R&D Claim? UPDATE 
  • Apprenticeship levy (employers' briefing) UPDATE 
  • Scottish Income Tax
  • CGT: Rollover Relief: Exchanges of joint interests in land
  • Loss relief (Income Tax) disposal of shares
  • Health and welfare: VAT
  • Free Study Skills Session - Preparing for Your Tax Exams NEW

Read More...



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

SME Monthly Summary September 2024

 

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