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

Nichola's SME Tax W-update 26 May 2022

Freeview   

  • Agent update: May 2022 
  • Windfall tax measures
  • PAC slams IR35 implementation
  • Reclaiming tax deducted at source on PPI interest
  • Advisory fuel rates from 1 June 2022
  • CCAB update their Anti-money laundering and terrorist financing guide
  • A sale of the company's trade & assets? Start here...
  • Ignoring Follower Notices was reasonable in the circumstances
  • Discovery valid due to careless agent  
  • ER claim fails again due to lack of trading activities  
  • Death and taxes: installation of burial vaults exempt from VAT

Subscriber CPD/specials

  • Partnerships: Losses
  • R&D Tax Relief: Overview
  • Overseas Workday Relief (OWR)
  • Non-resident Tax Toolkit
  • Non-Resident Landlord Scheme
  • Pecuniary Liabilities
  • Dividend taxation for non-UK residents
  • IHT: Main Residence Nil-Rate Band (RNRB)
  • Reverse Charge: Domestic
  • CPD: Change of Basis Periods Part 1. Planning for the change

Read More...


Nichola's SME Tax W-update 19 May 2022

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  • Annual expenses for employees: How to claim
  • Irregular R&D claims suspended by HMRC
  • HMRC responds to PAC tax debt enquiry 
  • Consultation on Statutory Debt Repayment Plan
  • A sale of the company's shares? Start here...
  • Start-up film company did meet EIS risk to capital criteria
  • FTT agrees apportionment for Multiple Dwellings Relief claim  
  • Court of Appeal: no PAYE credit for payments to an EBT 
  • Revenue & Customs Brief 8 (2022): DIY housebuilder claims 

Subscriber CPD/specials

  • Partial exemption: standard method replaced 
  • P11Ds: Employers' checklist & top tips
  • Discovery Assessments
  • Partnership agreements: What should be considered?
  • Substantial Shareholding Exemption (SSE)
  • Interest relief: Making a loan to a close company
  • Leaving payments and directors
  • Golden handshakes, signing on fees and unusual payments
  • Divorce & Separation: Toolkit

Read More...


Nichola's SME Tax W-update 12 May 2022

Freeview

  • Queen's Speech highlights
  • SRT: exceptional circumstances Ukraine
  • GAAR: Sale of pension obligation unreasonable   
  • HM Treasury seeks views on reform of capital allowances regime
  • HMRC's late payment interest rate rises again 
  • A company disposal? Start here...
  • Plastic Packaging Tax: at a glance
  • SRT: caring for sister is an exceptional circumstance
  • TiS eliminates tax advantage of redemption of preference shares 
  • Distribution of share premium subject to income tax 
  • Supreme Court ruling blocks £1 billion VAT claim

Subscriber CPD/specials 

  • Close companies: Definitions & control
  • ABC or alphabet shares: directors & employees
  • Directors' loan accounts: Toolkit (subscribers)
  • How to gift your shares to the family
  • CIS: Contractors and Subcontractors
  • Dividend taxation for non-UK residents
  • Property & letting: CGT and IHT issues

 Read More...


Nichola's SME Tax W-update 5 May 2022

Freeview

  • Trusts and Estates: What’s New May 2022 
  • Increase in tax receipts down to COVID VAT deferral scheme 
  • Changes to Remittance basis concession on overseas loans
  • Tax Calcs
  • Failing to file not deliberate for discovery purposes
  • Late appeal allowed due to EIS fraud
  • HMRC errors scupper discovery assessments

Subscriber CPD/specials

  • Transfer of a going concern (TOGC)
  • Opting to tax land and property
  • Land & Property: an Adviser's Tax Update April 2022
  • Accounts: Tax Checklist (self-employed)
  • Partnership agreements: What should be considered?
  • Losses: Trading and other losses
  • Non-resident Tax Toolkit
  • Termination, redundancy and leaving payments
  • Trust Registration Service
  • IHT: Estate planning checklist

 Read More...


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

SME Monthly Summary April 2022


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