Missed our SME Tax Web-updates in February? Here is a summary of the month.
Nichola's SME Update 25 February 2021
Freeview
- Self Assessment late payment penalties delayed
- Advisory fuel rates from 1 March 2021
- Phishing email: 'Your Self-employed Grant for March 2021 has been Approved'
- HMRC publish SEISS 3 statistics
- COVID-19: VAT payments
- Uber's drivers are not self-employed
- BBC presenter not an IR35 employee
- Ancillary supply not separate for VAT
Subscriber CPD/specials
- CPD: CIS Reverse Charge VAT
- Reorganisations Zone
- VtaxP Toolkits
- Off-Payroll Working: PSCs & Private Sector Engagers
- MTD: Toolkit for accountants
- Disposal values & rules
- Capital Goods Scheme
Nichola's SME Tax W-update 18 February 2021
Freeview
- HMRC briefing: supporting organisations on Off-Payroll Working
- Agent Update February 2021
- SME Brexit Support: just for the biggest small business
- Entrepreneurs’ Relief denied for trust share disposal
- Capital allowance claims on power plant upheld but not extended
- COVID-19: Loan funding
Subscriber CPD/specials
- VtaxP Toolkits
- Directors: Tax Planning Toolkit 2020/2021
- CIS: Construction Industry reverse charge
- Employer NICs relief for Veterans
- Influencers: What expenses can I claim?
- Woodlands: Overview
- Cash or accruals accounting toolkit
- Leases: Plant and machinery
- CPD: CIS Reverse Charge VAT
- CPD: Trading Loss Relief: Individuals
Nichola's SME Tax W-update 11 February 2021
Freeview
- GAAR catches director's loan repayment scheme
- Employer Bulletin: February 2021
- What is the 2021/22 PAYE tax code?
- Time to Pay arrangements and Class 2 NI warning
- COVID-19: Loan funding
- COVID-19: Company directors & shareholders
- Withdrawal of CIS gross payment status disproportionate
- SDLT: annexe not a separate dwelling
- Settlement income scheme a distribution
- Safestore acted as insurance principal not intermediary
Subscriber CPD/specials
- Year-end top tips for OMB 2020/21
- Brexit: working abroad/working in the UK
- Brexit: Exporting goods from GB
- Permanent establishment & residence
- Non-resident landlord scheme
- New CPD: Business Property Relief
Nichola's SME Tax W-update 4 February 2021
Freeview
- Scottish Budget 2021: Summary
- Consultation: Tax and the use of third-party data
- Brexit: VAT implications of NI trade
- EIS relief denied: shares had preferential rights
- News Corp e-newspapers were standard rated for VAT
- No VAT teaching exemption for Ceroc dancing
- Restricting mortgage interest relief (freeview)
- Off-Payroll Working: At a glance
- COVID-19: Company directors & shareholders
Subscriber CPD/specials
- Construction Industry Scheme VAT Reverse Charge
- Loan relationships
- Construction Industry Scheme
- Self-employed: Extracting profits
- Losses, trade losses and sideways relief
- Self-employed: Tax risk Review
- New CPD: Business Property Relief
- CPD: Option to Tax
Missed last time's monthly web-update? Get it here...
SME Monthly Summary January 2021
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