Missed our SME Tax Web-updates in April? Here is a summary of the month.

Nichola's SME Tax W-update 29 April 2021   

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  • HMRC software issues caused data breach
  • Business Rates Review: Interim Report 
  • Stamp Taxes Newsletter April 2021 
  • Repayments for Corporate Loss carryback claims
  • Golf club loses 'new claim' appeal 
  • Head office and branch: Separate taxable persons 
  • Historical bad debt relief denied over lack of evidence 
  • No VAT due: no continuous supply of intra-group services 

Subscriber CPD/specials

  • Giving your home to your children
  • Ceasing trading: What are your options?
  • P11Ds: Top Tips
  • Replacement of domestic items relief
  • PRR: Private Residence Relief: settled property & granny flats
  • Tax Penalties: Grounds for Appeal Toolkit
  • Substantial Shareholding Exemption (SSE)

Read More...


Nichola's SME Tax W-update 22 April 2021  

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  • Finance Bill amended to exclude FHL loss carryback 
  • Trust avoids tax charges as documents were flawed
  • Consultation: Clamping down on promoters of tax avoidance
  • SEISS 4: Tax return amendments
  • COVID-19: Self-Employment Income Support Scheme (SEISS)
  • Upper Tribunal separates goodwill from trade-related property 
  • Challenge to HMRC's discretion not to collect PAYE from offshore EBT fails
  • Tax avoidance not main purpose of reorganisation
  • Receipt under settlement agreement subject to Corporation Tax  
  • SSE denied as no group existed 
  • No VAT recovery for another's property
  • No VAT clawback for sale and leaseback of care home

Subscriber CPD/specials

 

  • Substantial Shareholding Exemption (SSE)
  • Goodwill: trade-related properties
  • Trusts & Tax planning
  • UK Trusts
  • Tax Tools 
  • Property profits & losses: Toolkit (2021-22) 
  • CPD: CIS Reverse Charge VAT

Read More...


Nichola's SME Tax W-update 15 April 2021

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  • Agent Update: April 2021
  • Employer Bulletin: April 2021 
  • SEISS: Fourth grant details 
  • SME Brexit Support Fund
  • HMRC updates SAO manual
  • Enterprise Management Incentive (EMI): New call for evidence
  • Loss claims denied as closure notices were valid

Subscriber CPD/specials

  • Van Benefits
  • Loss claims denied as closure notices were valid
  • Finance Bill 2021: Tax Update & Rolling Planner 2021-22
  • Corporate Anti-Tax Evasion Policy Template 
  • COVID-19: Taxation of Coronavirus Support Payments
  • Conditionality
  • Closure notices
  • SDLT: Non-residents' surcharge
  • CPD: Trading Loss Relief: Individuals

Read More...


Nichola's SME Tax W-update 8 April 2021

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  • Restart Grant Scheme opened 
  • Recovery Loan Scheme launched 
  • Notification of uncertain tax treatments by large businesses: consultation responses  
  • US calls for a global minimum rate of corporation tax
  • How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
  • Follower notice penalty upheld 
  • Build-a-Bear: FTT erred in law 
  • Simplification of partial exemption and the Capital Goods Scheme: Summary of responses
  • HMRC loses Cowdenbeath Taxi case after contradictory arguments 

Subscriber CPD/specials

  • 2020/21 Self Assessment Tax Return toolkit 
  • SDLT: Multiple Dwellings Relief for Annexes Tool
  • Short-life assets   
  • Woodlands: Overview
  • Tax-free savings income
  • Input VAT claims: Pre-registration
  • CPD: Trading Loss Relief: Individual                                                                              

    Read More...


Nichola's SME Tax Update 1 April 2021

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  • Budget 2021
  • R & C Brief 4: Partially exempt VAT registered businesses affected by Coronavirus
  • ‘The Taxation of Trusts: a review’: Consultation response
  • Starting in Business? Start-here
  • COVID-19 Zone
  • SDLT: land attached to property taxed at residential rates
  • No capital allowances for leased satellites
  • No VAT on goods in transit to Spain
  • Direct link between consideration and supply
  • Place of supply rules and investment services

Subscriber CPD/specials

  • Budget 2021: Subscriber guide
  • Personal Service Company (PSC) Update: 2021/22
  • Tax planning for income at marginal tax rates
  • Tax Planning for the 2020/21 year-end
  • SDLT: Residential properties and dwellings   
  • Trusts & Tax Planning
  • Family Investment Companies
  • CPD: Business Property Relief

Read More...

Missed last time's monthly web-update? Get it here...

SME Monthly Summary March 2021


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