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
Nichola's SME Tax W-update 19 May 2022
Freeview
- 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
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
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
Missed last time's monthly web-update? Get it here...
SME Monthly Summary April 2022
Are you enjoying our content?
Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.
Register with us now to receive our receive our FREE SME Topical Tax Update & newletter.