Missed our SME Tax Updates in November? Here is a summary of the month.
Ross Martin Tax: Autumn Budget Special 27 November 2025
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- Autumn Budget 2025: At a glance
- Advisory fuel rates from 1 December 2025
- Capital Allowances: Autumn Budget 2025
- Capital Gains Tax: Autumn Budget 2025
- Companies: Autumn Budget 2025
- Compliance & Administration: Autumn Budget 2025
- Income Tax and National Insurance (for individuals): Autumn Budget 2025
- Employment Taxes: Autumn Budget 2025
- Inheritance Tax: Autumn Budget 2025
- Land & Property: Autumn Budget 2025
- Overseas & Residence: Autumn Budget 2025
Subscriber Specials
- Fines and penalties
- When does a partnership exist?
- Agency workers: Employment intermediaries rules (subscribers)
- CGT: Date of acquisition or disposal
- What expenditure qualifies for plant & machinery allowances?
- Correcting VAT errors
- Tax Return questionnaire
Ross Martin Tax: SME Tax News 20 November 2025
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- Tax fraud warning for employment agencies and employers
- One-to-many letters: Tracker
- HMRC warns 'Christmas crafters' to check tax rules
- Welsh welfare services were ‘state-regulated’ for VAT
- Tax-driven pension provisions failed 'wholly and exclusively' test
- £8.5m of input VAT not recoverable
Subscriber Specials
- Fines and penalties NEW
- Overpayment Relief UPDATE
- Professional Conduct in Relation to Taxation UPDATE
- Finance Acts 2025-26: tax update and Rolling Tax Planner
- IHT: Agricultural and Business Property Reliefs, April 2026 change
Ross Martin Tax SME News 13 November 2025
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- HMRC contacting agents over participator loans
- Employment-Related Securities Bulletin November 2025
- R&C Brief 6 (2025): VAT deduction on insurance intermediary services supplied outside the UK
- NAO flags fraud and error at HMRC
- Employment incentive plan payment taxable on non-resident
- Employment costs for medical staff not exempt for VAT
Subscriber Special
- Trust Registration Service
- MTD: Toolkit for accountants
- Travel rules for owner-managers
- Interest: Peer-to-peer lending
- Investment Zones
- Soft Drinks Industry Levy
Ross Martin Tax SME News 6 November 2025
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- HMRC now sending MTD mandation letters
- Legislative proposals consultation relating to Welsh Tax Acts
- ABAB report finds slight improvement in interaction with HMRC
- POS trade benefit test met
- Cosmetic treatments VAT case remitted to FTT
- Property development input VAT recovery denied
Subscriber Special
- Staff, Bureaux or Agencies and VAT
- Business Investment Relief (BIR)
- Badges of Trade: Are you trading or not?
- Medical benefits and health checks
- Loan stock: QCBs or Non-QCBs
- Pensions: Tax rules and planning
Missed last time's monthly web update? Get it here...
SME Monthly Summary October 2025