Missed our SME Tax Updates in January? Here is a summary of the month.
Ross Martin Tax: SME Tax Update 29 January 2026
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- HMRC's helplines on 31 January: open or closed?
- HMRC announce tax code changes for 2026-27
- Wales sets its 2026-27 Budget
- Accountants' misuse of AI in FTT case
- Supreme Court rules VAT not recoverable on costs of share sale
- Termination payment deemed not in relation to disability
Subscriber Specials
- Finance Acts 2025-26: tax update and Rolling Tax Planner
- Appeals: Late UPDATE
- Badges of Trade: Are you trading or not?
- Salary sacrifice & optional remuneration schemes (OPRA)
- SRT: Statutory Residence Test
- National Insurance: What's the maximum payable?
Ross Martin Tax: SME Tax News 22 January 2026
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- New guidance published on use of AI in tax
- Agent Update 139: January 2026
- Revenue and Customs Brief 1 (2026): Removal of linked goods concession
- Tax code errors generate £3.5bn
- UT agrees with HMRC not to grant suspension of penalties
- Client list qualified as intangible fixed asset
Subscriber Specials
- Last minute: Late tax return notification
- Top tips for last-minute tax returns
- Companies: Autumn Budget 2025 UPDATE
- Employment Taxes: Autumn Budget 2025 UPDATE
- Inheritance Tax: Autumn Budget 2025 UPDATE
- VAT: Autumn Budget 2025 UPDATE
- Foreign income and residency pages: FAQs
- Materiality and tax
Ross Martin Tax SME News 15 January 2026
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- Scottish Budget 2026-27
- List 3 updates: approved organisations and societies
- R&D relief claim for specialised educational platform rejected
- UT splits FTT decision on bank transfers and credit card remittances
Subscriber Special
- Failure to notify chargeability to tax
- Income Tax and National Insurance (for individuals): Autumn Budget 2025 UPDATE
- Capital Allowances: Autumn Budget 2025 UPDATE
- Overseas & Residence: Autumn Budget 2025 UPDATE
- Compare software for Making Tax Digital for Income Tax
- Salaried members: When is a partner taxed as an employee?
- Adviser's Guide: Property Business, profits and losses
Ross Martin Tax: SME Tax Update 8 January 2026
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- APR and BPR relief cap increases from £1m to £2.5m
- 2026 Spring Forecast date announced
- Agent Update 138: December 2025
- HMRC's interest rate decreases again
- OECD Model Tax Convention updated
- Consultation outcome on VAT treatment of business donations to charity
- One-to-many letters: Tracker
- Fragmented consideration could not create tax losses
- Lease transfer between group companies triggered anti-avoidance rules
Subscriber Specials
- Top tips for last-minute tax returns
- Partnership agreements: What should be considered?
- Loans: Employment-related (beneficial loans)
- Globally mobile employees: Pension contributions relief for overseas employees
- SDLT: Stamp Duty Land Tax, start here
- Partial exemption & input VAT
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SME Monthly Summary December 2025