Missed our SME Tax Web-updates in March? Here is a summary of the month.
Nichola's SME Tax W-update 31 March 2022
Freeview
- New Form 64-8 for tax agent authorisation
- Employment tax: Reporting, dates & deadlines 2021-22
- Supreme Court overrules HMRC on GAAP
- Conran sale without trade mark worth just £1
- No CGT relief for FX loss
- HMRC's Management of Tax Debt
- OTS Review of Property Income Call for Evidence
- Consultation: Crypto-Asset Reporting Framework
Subscriber CPD/specials
- Capital Allowances: What's new 2022-23
- Working from home
- A sale of the business: Where do I start?
- How to set up a UK trust
- Salary sacrifice & optional remuneration schemes (OPRA)
- SRT: Statutory Residence Test
- CPD: VAT: Land and Property
Nichola's SME Tax W-update 24 March 2022
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- Spring Statement 2022: At a glance
- Agent update: March 2022
- Sanctions against Russia & Belarus
- Late payment interest rate rises to 3.25%
- DIY homeowner suffers heavy penalties for failing to declare gains
- Serious Schedule 36 failures lead to tax-geared penalties
Subscriber CPD/specials
- Annual Expenses for employees: How to claim
- Private client: What’s on? 2021-22
- Discovery Assessments
- Trust Registration Service
- National Insurance: What's the maximum payable?
- Family Investment Companies
- Pensions: Tax charge for excess contributions
- CPD: VAT: Land and Property
Nichola's SME Tax W-update 17 March 2022
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- Avoid penalties: pay your tax or arrange time to pay by 1 April 2022
- Employment-related securities: What’s New? March 2022
- Report a discrepancy about a beneficial owner on the PSC register
- Wasteful: costly findings of MTD research
- Companies House: What's New?
- UT: CIS Gross Payment Status removed eight years after compliance failures
- No reasonable excuse for DIY taxpayer
- Court of Appeal: Gas storage caves are not plant
- Closure Notice defects: no reasonable excuse
- Freedom of Establishment infringement was justified but disproportionate
- Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting
Subscriber CPD/specials
- Business Rates: What's new?
- Dividends & distributions
- National Insurance
- Year-end top tips for OMB's 2021/22
- Freeports: Tax breaks
- SRT: Statutory Residence Test
Nichola's SME Tax W-update 10 March 2022
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- Bulk filing for late filing penalties back for 2020-21
- Companies get a faster loss claim online
- Wales increases second home tax by 300%
- Film scheme QC eludes negligence claims
- Despite FTT sympathy ADS not repaid
- No IR35 for broadcaster: it had wider business interests
- Revenue and Customs Brief 5 (2022): Revised guidance on dealing with VAT grouping registration
- Nursing agency falls foul of VAT changes
- Consultation on Welsh holiday lets and Business Rates
- PAYE: HMRC prioritise improvements
- OTS review of its approach to simplification
- UK owes EU over undervalued Chinese goods, says ECJ
Subscriber CPD/specials
- Finance Act 2021: Tax Update and Rolling Planner 2021-22
- Finance Act 2022: Tax Update and Rolling Planner 2022-23
- Conditionality: taxi, private hire vehicles and scrap licenses
- Patent Box
- Accelerated Payments & Follower Notices
- Losses: Trading and other losses
- Companies: compliance review
- Vans and Commercial vehicles
- Promoters of Tax Avoidance Schemes (POTAS)
Nichola's SME Tax W-update 3 March 2022
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- Online Sales Tax consultation
- Advisory fuel rates from 1 March 2022
- Chancellor & PM receives honorary fellowship
- Unpaid student loans set to top £500bn: new repayment structure proposed
- OTS evaluate tax simplification for tax agents
- Not so simple: new review of taxation of residential property
- Sanctions on Russia: guidance for accountants and advisers
- £84 million Discovery Assessment valid
- Accountant's personal leisure complex was not a trade
- Upper Tribunal rules on VAT grouping conditions
- Revenue and Customs Brief 4 (2022): End-customer claim refunds of VAT wrongly charged
Subscriber CPD/specials
- MTD: Toolkit for accountants
- Buy-to-let ownership: personal v. company? (Subscribers)
- Year-end top tips for OMB's 2021/22
- Staff Suggestion Schemes
- How are Bitcoin, cryptocurrencies or cryptoassets taxed in the UK?
- Non-Resident Landlord Scheme
- Year-end top tips for OMB's 2021/22
- Recreational benefits
Missed last time's monthly web-update? Get it here...
SME Monthly Summary February 2022
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