Missed our SME Tax Web-updates in October? Here is a summary of the month.
Ross Martin Tax: Autumn Budget 2024 Special
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- 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
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
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?
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
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
Missed last time's monthly web update? Get it here...
SME Monthly Summary September 2024