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SME Tax News

Self-funded work-related training: condoc outcome

Last Updated: 30 August 2023

HM Treasury has published ‘Taxation of self-funded work-related training: summary of responses’ and has decided not to extend the tax relief available.

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Budget 2018: Protecting your taxes in insolvency

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced measures to ensure that taxes paid by customers and employees to companies going into insolvency are protected, by changing unsecured creditor priorities and making directors liable for company taxes in certain circumstances.

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Cryptoassets Taskforce Final Report: highlights

Last Updated: 30 August 2023

The Cryptoassets Taskforce has published its final report. The 'Cryptoassets Taskforce Final report' lays out the UK’s policy and regulatory approach to cryptoassets and distributed ledger technology in financial services. It did not cover tax.

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Budget 2018: Digital Services Tax

Last Updated: 30 August 2023

 Budget 2018: the chancellor announced that the UK will proceed with a Digital Services Tax from April 2020.

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Budget 2018: Employment Allowance

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced measures to ensure that the Employers' NIC Allowance will be restricted to smaller businesses only.

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Budget 2018: Special rate pool allowance reduction

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced a reduction of rate of special writing down allowance for capital allowances affecting assets in the special rate pool.

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Budget 2018: Voluntary tax returns

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced that Income tax, Capital Gains tax and Corporation tax voluntary tax returns are to be put on a statutory basis.

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Budget 2018: Annual Investment Allowance increase

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced a temporary increase in the Annual Investment Allowance (AIA) to £1million.

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Budget 2018: Corporation tax: Change to the definition of permanent establishment

Last Updated: 30 August 2023

Budget 2018: the chancellor has announced that the UK will be adopting OECD recommended changes to the definition of permanent establishment.

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Budget 2018: Non-Resident Capital Gains Tax

Last Updated: 30 August 2023

Budget 2018: the chancellor announced changes to taxing gains made by non-residents on UK immovable property, confirming that non-resident CGT will be extended to disposals of all UK land and to UK property rich companies. 

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Archived SME tax news Article Count:  336

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