Missed our SME Tax Updates in September? Here is a summary of the month.
Ross Martin Tax: SME Tax News 25 September 2025
Freeview
- CIOT Autumn Tax Conference report
- Tax debtors face HMRC raid on bank accounts
- Welsh 'Tourism Tax' now law
- Scottish Winter Heating Payment recovery
- Agent Update 135: September 2025
- Judicial review puts input VAT reclaims to bed
- NHS Trust wins landmark case
- FTT clarifies no P45, no employer liability in PAYE obligations
Subscriber Specials
- Failure to notify chargeability to tax
- Globally mobile employees: National Insurance
- Interest paid to directors and individuals UPDATE
- Promoters of Tax Avoidance Schemes (POTAS) UPDATE
- Failure to take reasonable care UPDATE
- Dwelling house for capital allowances
- Agency Workers: Employment intermediaries rules (subscribers)
Ross Martin Tax SME News 18 September 2025
Freeview
- Autumn Budget representations now invited
- 'Window of opportunity' to repay overclaimed COVID funds
- HMRC make first Corporate Criminal Offences prosecution
- Updated Additional Dwelling Supplement repayment process
- One-to-many letters: Tracker
- Business Rates reform to be confirmed in Autumn Budget 2025
- Retired cricketer loses sponsorship income appeal
- Intra-group disregard did not apply after supplier left VAT group
Subscriber Special
- Globally mobile employees: National Insurance UPDATE
- SDLT: Leases UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- Failure to notify chargeability to tax UPDATE
- Correcting VAT errors UPDATE
Ross Martin Tax SME News 11 September 2025
No newsletter due to staff training.
Read More...
Ross Martin Tax SME News 4 September 2025
Freeview
- Autumn Budget 2025 Day is 26 November
- HMRC publish rental income statistics
- Update to claiming personal pension relief via PAYE code
- Winter Fuel Payment recovery
- Rats ate bus driver's fraudulent £61k expense claim
- No LBTT charge for extending a lease granted under SDLT
Subscriber Special
- PRR: Private Residence Relief
- Website and e-commerce costs
- Investors' Relief UPDATE
- Business Asset Disposal Relief (Entrepreneurs' Relief): Disposal of a business UPDATE
- Business splitting and VAT (single business directions) PRR: Private Residence Relief
Missed last time's monthly web update? Get it here...
SME Monthly Summary August 2025