Missed our SME Tax Updates in October? Here is a summary of the month.
Ross Martin Tax: SME Tax News 30 October 2025
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- Councils step on snail tax scammers
- One-to-many letters: Tracker
- Trainee’s failings did not result in reasonable excuse
- HMRC's denial of input VAT recovery partially invalid
- Dog handler provider bitten by the agency rules
- Were HMRC taking the biscuit?
Subscriber Specials
- Leases in relation to land NEW
- Client guide: Reasonable care and tax penalites UPDATE:
- Discovery Assessments UPDATE
- Fuel scale charges (VAT)
- Mandatory payrolling of benefits from 2027: Briefing
- Substantial Shareholding Exemption (SSE)
- Partnership agreements: What should be considered?
Ross Martin Tax: SME Tax News 23 October 2025
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- Agent Update 136: October 2025
- Professional bodies make Budget representations
- UK's property tax system second-worst in OECD
- One-to-many letters: Tracker
- What might be announced in Autumn Budget 2025?
- Named tax avoidance schemes, promoters, enablers
Subscriber Specials
- National Insurance contributions for directors NEW
- Deferred consideration and earn-outs
- IHT: Agricultural and Business Property Reliefs, April 2026 changes
- Transfer Of a Going Concern (TOGC)
- Employee Ownership Trusts: An exit route for owner-managers
- EMI: Enterprise Management Incentive Scheme
- General Anti-Abuse Rule (GAAR) (subscriber version)
Ross Martin Tax SME News 16 October 2025
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- Scottish Budget date confirmed
- Wales sets its 2026-27 Budget
- Employer Bulletin: October 2025
- Ramsay principle applied, payments to employees were earnings
- No shelter under umbrella for travel and subsistence payments
- Unsuccessful Court of Appeal gamble for casino
Subscriber Special
- Cash or accruals accounting toolkit
- Stamp Duty: Share-for-share exchanges
- IHT: Agricultural and Business Property Reliefs, April 2026 changes
- Profits from dealing in or developing UK land
- CIS: Construction Industry reverse charge
- Farming: Tax Overview
Ross Martin Tax SME News 9 October 2025
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- New MTD guidance for the digitally excluded
- HMRC finds extra £2.4bn down VAT sofa
- What might be announced in Autumn Budget 2025?
- HMRC's 'big data' system bags £4.6bn extra
- One-to-many letters: Tracker
- ATED relief available on option to purchase property
Subscriber Special
- PAYE Settlement Agreements
- Advisory fuel rates (company car drivers)
- Farming: Tax Overview
- Associated companies checklist
- Interest relief: Making a loan to a close company
- What expenditure qualifies for plant & machinery allowances?
- Private Intermittent Securities and Capital Exchange System (PISCES)
Ross Martin Tax SME News 2 October 2025
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- Paying the High Income Child Benefit Charge via PAYE
- Scottish and Welsh Budget dates
- New R&D tool and R&D statistics 2023-24
- One-to-many letters: Tracker
- UT denies application for late appeal, despite FTT errors
- Culinary nitrous oxide was not a food for VAT
Subscriber Special
- Corporation Tax instalment payments UPDATE
- Investment Zones UPDATE
- Direct Recovery of Debts (enforcement by deduction from accounts) UPDATE
- Digital Platform Reporting UPDATE
- Broadband
- Patent Box
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SME Monthly Summary September 2025