Missed our SME Tax Web-updates in January? Here is a summary of the month.
Ross Martin Tax: SME Tax News 30 January 2025
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- Chancellor's plans to kickstart economic growth
- Independent review of the loan charge
- Defined benefit pension scheme surplus reform
- CCO investigation numbers static... again
- PAYE Settlement Agreement nudge letters
- Proposed RTI reporting changes dropped
- Significant influence test narrowed for salaried members rule
- £28 million ruling overturned for Scottish Power
- Group member 'party to' arrangements for EIS purposes
Subscriber CPD/specials
- Scottish Taxes: What's New 2025?
- Salaried members: When is a partner taxed as an employee?
- Capital allowances: On incorporation
- Pensions: Tax rules and planning
- Capital Allowances: What's new 2024-25
- Training and course fees (self-employed)
- Practical Tax Toolkits & Checklists: signpost
Ross Martin Tax SME News 23 January 2024
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- Agent Update: January 2025
- Indirect loans to participator shock
- Digital Platforms: Report by 31 January 2025
- Pensions over-taxation problem ends in April
- Planning for Success: How to prepare for your May 2025 ATT/CTA Exams
- HMRC’s tax calculation not appealable
- Taxpayer deliberately concealed trade receipts
- 'Reasonable care' taken by obtaining professional advice on agency rules
- Short-term apartment rental ineligible for TOMS
- Powdered vegan food supplements were zero-rated
Subscriber CPD/specials
- Top tips for last-minute tax returns
- Late tax return notification
- Making Tax Digital for Income Tax: Data required by HMRC UPDATE
- Employee Ownership Trusts: An exit route for owner-managers UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- ISA guide UPDATE
- MTD: Toolkit for accountants
- Board and lodging adjustments
- Tax Return questionnaire
Nichola's SME Tax W-update 16 January 2024
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- Restriction to LTT Multiple Dwellings Relief
- TaxGateway scam text warning
- HMRC tackle delivery drivers
- Estate agents receive nudge to register for AML supervision
- Quay wall eligible for Capital Allowances
- Living abroad? No excuse for late return
- CJRS payments not valid
- Exempt supplies allowed for the 'Great Yorkshire Show'
- Private equity companies warned on VAT
Subscriber CPD/special
- Employee expenses: how to claim UPDATE
- Pre-trading expenses (self-employed)
- Negligible value claims
- Cash or accruals accounting toolkit
- Partnerships: What's new 2024/25
- Loss relief (Income Tax) disposal of shares
- Employee expenses: how to claim
- Cryptoassets: How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
- Adviser's Guide: Property Business, profits and losses
Nichola's SME Tax W-update 9 January 2024
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- E-bikes, mopeds and tax issues
- HMRC updates to List 3, approved organisations and societies
- BADR: HMRC one-to-many letters
- Consultation Response: Digitalising paper wills
- SME R&D relief allowed
- BPRA available on warehouse conversion
- Revenue Scotland not obliged to remind taxpayers of three-year LBBT return
- HMRC tests GAAP, amortisation of IP allowed
- Hottest Topics for Accountants January 2025
Subscriber CPD/special
- Woodlands: Overview
- Partnerships: Capital Gains Tax
- Loan relationships: Connected Companies
- Training and course fees
- PRR: Private Residence Relief
- Input VAT: What constitutes a valid claim (& VAT invoice)?
Nichola's SME Tax W-update 3 January 2024
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- Agent Update: December 2024
- R&D Disclosure Service
- Consultation on simplifying the taxation of offshore interest
- Tax Review of 2024: the Greatest Hits
- Private school fees and VAT
- Just how are our taxes raised and spent?
Subscriber CPD/special
- Director's Tax Planning Toolkit 2024/25
- Auto-enrolment: Workplace pensions
- Property Profits and Losses 2024-25
- Online filing exclusions for 2023-24 tax returns
Missed last time's monthly web update? Get it here...
SME Monthly Summary December 2024
