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Tax planning for partnerships and LLPs
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- Nichola's SME Tax W-update 26 November 2020
- Accountant's death: reasonable excuse
- COVID-19: the virtual office party
- Statement of Practice 1 (2020): Disguised remuneration loan charge election
- Spending Review: Highlights of the Chancellor's speech
- Advisory fuel rates from 1 December 2020
- Supply of football and netball pitches exempt from VAT
- Digital signatures allowed for Holdover Relief
- VAT on hot food & coffee sales by a student union
- Value shifting
- Nichola's SME Tax W-update 19 November 2020
- Five common errors in Coronavirus Job Retention Scheme (CJRS) claims
- Meal replacement juices are zero-rated food
- PRR for just eight weeks
- Consultation: Making Tax Digital for Corporation Tax
- £1 million limit for AIA extended
- VAT fraud: metal trader 'knew or should have’ test
- Late claim for pension enhanced protection allowed
- R&D tax relief cap new rules
- Tackling CIS fraud consultation & new policy
- R & C Brief 18 (2020): VAT liability of school holiday clubs
- Raising standards in the tax market: next steps
- Nichola's SME Tax W-update 12 November 2020
- OTS Capital Gains Tax Review: Simplifying by design
- New build blinds: building materials for VAT
- COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020
- No ATED relief: redevelopment not a trade
- ATED daily penalties discharged as retrospective
- Inconclusive report on corporate economic crime
- PAYE RTI reporting: Christmas exception to the rules