Missed our SME Tax Web-updates in November? Here is a summary of the month.
Nichola's SME Tax W-update 26 November 2020
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- Statement of Practice 1 (2020): Disguised remuneration loan charge election
- COVID-19: the virtual office party
- COVID-19: Self-Employment Income Support Scheme (SEISS)
- Advisory fuel rates from 1 December 2020
- Digital signatures allowed for Holdover Relief
- Accountant's death: reasonable excuse
- COVID-19: VAT payment deferral measures for VAT registered businesses
- Supply of football and netball pitches exempt from VAT
Subscriber CPD/specials
- Joint property: legal v beneficial ownership
- Business Asset Disposal Relief (BADR): Disposal of a business
- Travel and Tax: At a glance
- Employee & director shares
- Employment status: Partners
Nichola's SME Tax W-update 19 November 2020
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- Five Common Errors in Coronavirus Job Retention Scheme (CJRS) claims
- AIA spending limit extended
- Tackling CIS fraud consultation & new policy
- R & D Relief: new cap rules
- Consultation: Making Tax Digital for Corporation Tax
- Raising standards in the tax market: next steps
- R & C Brief 18 (2020): VAT liability of school holiday clubs
- Late claim for pension enhanced protection allowed
Subscriber CPD/specials
- Stamp duty: Share for Share exchanges
- Construction Industry Scheme
- National Insurance: what's the maximum payable?
- Capital reduction: Distributing capital reserves
- Off-payroll working: PSCs and private sector engagers
Nichola's SME Tax W-update 12 November 2020
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- PAYE RTI reporting: Christmas exception to the rules
- OTS Capital Gains Tax Review: Simplifying by design
- COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020
- COVID-19: Grant Funding for Business
- Furnished Holiday Let: an investment for IHT
- No ATED relief where redevelopment is not a trade
- VAT DIY claim refused: not a new build
- New build blinds: building materials for VAT
Subscriber CPD/specials
- COVID-19: Taxation of Coronavirus Support Payments
- Farming: Capital allowances
- Interest paid to directors and individuals
- Is it a trade, a business, or an investment activity?
- Non-resident Landlord Scheme
Nichola's SME Tax W-update 5 November 2020
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- Employment-Related Securities: What’s New? July/November 2020
- Coronavirus Job Retention Scheme
- Eat Out to Help Out: Repayment to HMRC
- COVID-19 - Statutory Residence Test
- COVID-19: VAT & PPE
- Subcontractor not based at home
- No reason not to comply with Information Notice
- Local authority not a taxable person: Leisure facilities
Subscriber CPD/specials
- Directors' Tax Planning toolkit 2020/21
- Schedule 36 Information Notices
- Loss relief (Income Tax) disposal of shares
- Off-Payroll Working: IR35
- IHT: Normal Expenditure Out of Income (gifts)