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SME Tax News

HMRC: Agent Update December 2015

Last Updated: 31 August 2023

HMRC have issued their Agent Update for December 2015: we have summarised the key content for you.

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Tax relief and helpline for those affected by floods

Last Updated: 31 August 2023

The government's Cobra emergency committee has agreed that households and businesses affected by the severe weather and flooding in Cumbria and Lancashire will be given relief from council tax and business rates.  

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Budget 2016

Last Updated: 31 August 2023

The Chancellor of the Exchequer, George Osborne, has announced that the government will publish its next Budget on Wednesday 16 March 2016.

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Rangers EBT: a further appeal

Last Updated: 31 August 2023

The liquidators of former Rangers football club and the Murray group companies are to appeal against the recent decision of the Scottish Court of Session that found that EBT loans were actually remuneration.

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Interest on non UK loans can have a UK source

Last Updated: 31 August 2023

In Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 the Upper Tribunal (UT) confirmed that loan interest paid by UK residents had a UK source even though the loans were not governed by UK law.

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EIS case: Rights changes disqualify shares

Last Updated: 13 January 2025

In Flix Innovations Ltd v HMRC [2015] TC04710, EIS relief was denied as a company's ordinary shares carried preferential rights on winding up.

In order for shares to qualify for tax relief under the Enterprise Investment Scheme (EIS) they must meet a set of qualifying conditions. They must be unredeemable ordinary shares and, depending on the date of issue under section 173 ITA 2007, must not contain any preferential rights, including no present or future preferential right to the company's assets on its winding up. 

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Last chance for capital allowances

Last Updated: 31 August 2023

All change for the AIA: the capital allowance rules change on 31 December 2015.

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Autumn Statement 2015: Changes to Tax Free Childcare

Last Updated: 31 August 2023

In his 2015 Autumn Statement, the chancellor announced that there would be two changes to the qualification criteria for the government's Tax Free Childcare account which is being introduced in 2017.

Please note: further changes have been made to the scheme since the Autumn Statement announcement, see Tax-Free Childcare for the latest details.

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Autumn Statement 2015: the small print

Last Updated: 31 August 2023

The chancellor omitted to mention the majority of the new measures that the government has proposed for the 2016 Finance Bill when he presented his Autumn Statement last Wednesday. In this guide we fill in the details for SME owners and tax advisers.

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Autumn Statement 2015: Pensions

Last Updated: 31 August 2023

The following changes were announced to pensions:

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Subcategories

Archived SME tax news Article Count:  336

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