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

Nichola's SME Tax W-update 29 September 2022

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  • HMRC interest rates rise again 
  • Don’t miss the Self Assessment registration deadline 
  • Abolition of OTS baffles tax bodies
  • HMRC suspends tax refunds to Tax Credits Ltd'
  • Mini-budget 2022: at a glance
  • Mini-budget 2022: Devolved taxes  
  • National Insurance Contributions rise reversed
  • Corporation Tax rate increase cancelled
  • Agent Update: September 2022 
  • Employer’s What’s On: 2022/23 
  • Double taxation relief allowed under UK/US treaty 
  • VAT deregistration denied, penalties upheld  
  • Input VAT: payments must be linked to intention to trade

Subscriber CPD/specials

  • Do I pay a salary or dividend? 2022/23
  • Personal Service Company (PSC) tax
  • Sole trader v. limited company: Tax differences & savings (2022/23)
  • SDLT, LBTT, LTT: What's new 2022-23
  • Dividend tax (subscriber guide)
  • CPD: How to avoid the High-Income Child Benefit Charge (HICBC)
  • CPD: Making Tax Digital

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Nichola's SME Tax W-update 22 September 2022

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  • Energy Bill Relief Scheme for business
  • ICAEW responds to proposed R&D reform 
  • Cryptoasset tax: complete overhaul is required
  • Starting in Business: Start here...
  • 60% tax penalties for self-employed landlord
  • CoA allows Entrepreneurs' Relief on trust share disposal 
  • UT: Income tax charge on incorporation
  • Input VAT largely irrecoverable by property partnership 

Subscriber CPD/specials

  • Registering for VAT
  • Partnerships: What's new 2022-23
  • Insolvency FAQs for boards
  • Corporate Criminal Offence: failure to prevent tax evasion toolkit
  • Buy-to-let: SDLT on partnership incorporation
  • De-enveloping property
  • PAYE: Paying HMRC
  • Trusts & Estates: Exit charge reporting requirements
  • UK Trusts
  • CPD: Where are we with Crypto?

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Nichola's SME Tax W-update 15 September 2022

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  • Tribute to Her Majesty Queen Elizabeth II
  • Government announces Energy Price Guarantee
  • Mini-budget 23 September 2022
  • Spotlight 60: Umbrella companies and tax avoidance  
  • Penalties: Under-Assessment: At a glance
  • A Landlord? Start here
  • Settling UK debt not a remittance
  • Court confirms UK's group asset transfer rules
  • Great British VAT penalty takeaway 

Subscriber CPD/specials

  • Books and Printed Matter
  • SDLT, LBTT, LTT: What's new 2022-23? 
  • Cycles & cyclist's safety equipment
  • Gift Aid
  • Requirement to Correct (Offshore Evasion)
  • CPD: Where are we with Crypto?

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Nichola's SME Tax W-update 8 September 2022

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  • PAYE: Paying HMRC 
  • OTS review of hybrid and distance working: Call for evidence 
  • Reopening of Museum and Galleries VAT refund scheme
  • Starting in business: Start here
  • Keeping horses not a trade for EIS relief
  • Disqualifying arrangements prevented SEIS relief 
  • ATED penalties: HMRC may issue retrospective notices
  • No SEISS grant on incorporation
  • Ambulance transport services zero-rated for VAT
  • Football club VAT assessment was raised in time  
  • A beginner's guide to VAT

Subscriber CPD/specials

  • Partnerships: Capital Gains Tax
  • SDLT: Case study purchase of an estate
  • Herd basis: Farming
  • SEIS & EIS: Investor relief briefing
  • R&D Tax Relief: Overview 
  • Termination, redundancy and leaving payments
  • LBTT: Land and Buildings Transaction Tax (LBTT)

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Nichola's SME Tax W-update 1 September 2022

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  • Campaign: Offshore companies owning UK Property
  • Reporting rules for Digital Platforms: Consultation responses 
  • Sharp practice tax refund firms named to HMRC
  • Leap in Scotland's tax deficit
  • Consultation on extending NHS pensions relief
  • Non-resident landlords and offshore investors index
  • Family partnership not trading  
  • Treaty advantage was not main purpose in £18 million WHT repayment 
  • No valid invoice or supply, no input VAT claim
  • A beginner's guide to VAT

Subscriber CPD/specials

  • Transfer of a going concern (TOGC)
  • Deed of variation
  • R&D Tax Relief: Overview 
  • Pension contributions: Personal or company?
  • Woodlands: Overview
  • Subsistence (self-employed)
  • Different ways of taxing UK property
  • Restricting mortgage interest relief (subscriber guide)

 Read More...


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

SME Monthly Summary August 2022


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