Missed our SME Tax Web-updates in March? Here is a summary of the month.
Nichola's SME Tax W-update 30 March 2023
Freeview
- Keir Starmer's Income Tax returns explained
- Say ‘bye-bye’ to paper tax returns
- Agent Update: March 2023
- Employment Related Securities Bulletin 49
- Consultation response on Income Tax on low-income trusts and estates
- Consultation: Tax administration framework
- HMRC increases interest rates
- Energy Bill Relief Scheme for business
- HMRC fails to score: Lineker outside IR35
- Partnership planning subject to Income Tax
- Directors' loan written off at date repayment agreement not date of repayment
- Share losses not trading
Subscriber CPD/specials
- Bad debts: VAT recovery
- Non-resident directors: earnings, expenses and reporting requirements
- A tax guide to investment bonds
- Directors’ loan accounts: Toolkit
- P11D: Reporting benefits and expenses UPDATED
- Buy-to-let ownership: personal v. company?
- Influencers: Tax Overview NEW
- Training and course fees (self-employed)
- CPD: Acting for a UK trust: Start here...
- CPD: Associated Companies
Nichola's SME Tax W-update 23 March 2023
Freeview
- Rishi Sunak's Tax returns explained
- Budget 2023: Voiding assignments of Income Tax
- Budget 2023: Restriction of Charitable Reliefs
- Consultation responses on Audio-visual tax relief
- Taxation of ecosystem service markets and extension of APR consultation
- EMI call for evidence response summary
- Accountant's error costs taxpayer COVID-19 support
- Option to tax not disapplied, seller was not a developer
- VAT due on services invoiced after supplier leaves group
Subscriber CPD/specials
- CPD: Acting for a UK trust: Start here...
- CPD: CGT Reporting and payment deadlines
- Barristers: Tax Overview
- Farming: Tax Overview
- Buy-to-let ownership: personal v. company?
- Accommodation benefits
- Dividend index
- CGT: Share-for-share exchanges
- Estates: Income Tax and Capital Gains Tax
Nichola's SME Tax W-update 16 March 2023
Freeview
- Budget 2023: At a glance
- Budget 2023: Full list of freeview articles and guides
- Budget 2023: Live Speech Highlights
- Expanding the cash basis: consultation
- Extending VAT energy-saving materials relief
- Just how are our taxes raised and spent?
- CoA: confidential information can be disclosed to another taxpayer
- CoA: Sub-sale avoidance scheme ineffective
Subscriber CPD/special
- UK Agent for registration of Overseas Entities
- Tax Update 2023 and Rolling Planner 2023-24
- Tax Update 2022 and Rolling Planner 2022-23
- Business Asset Disposal Relief Sole Trader
- Stamp Duty Land tax (SDLT) & annexes
- VtaxP: Re-organisation toolkits
Nichola's SME Tax W-update 9 March 2023
Freeview
- Pension: Check National Insurance records by 31 July 2023
- Spring Finance Bill & Budget
- COVID support fraudsters escape prosecution
- Super-deduction one-to-many letter
- Official rate of interest
- A landlord? Start here...
- SORN car available for Benefits code
- Reversionary interest was not excluded property
- UK-domicile chosen on fleeing the Nazis
- LLP and corporate members were related for IP amortisation
- College training restaurant's supplies VAT exempt
- Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update
- Revenue and Customs Brief 3 (2023): Changes to VAT treatment of local authority leisure services
Subscriber CPD/specials
- Assessments: Best judgement UPDATED
- Agents and principals UPDATED
- Salary 2023/24 (avoiding NICs) NEW
- Basis Period reform UPDATED
- Pubs & Bars: Tax Overview NEW
- Employment-Related Securities: Reporting UPDATED
- Directors' responsibilities and duties UPDATED
Nichola's SME Tax W-update 2 March 2023
Freeview
- How Post Office Horizon Compensation receipts are taxed
- Stamp Taxes Newsletter: February 2023
- Economic Crime Levy
- HMRC have landlords in tiers!
- Associate Dentists lose automatic trading status
- Annual Tax on Enveloped Dwellings (ATED): At a glance REMINDER
- Careless accountant enables discovery
- 13-year-old negligence claim allowed by High Court
- Dinosaur exhibit was for a business and not just charity
- VAT fraud backfires to provide UK fixed establishment
Subscriber CPD/specials
- Badges of Trade: Are you trading or not?
- Insurance: Deductions and receipts
- National Insurance for landlords NEW
- AIA & WDA: Rules where there is a change of rate UPDATE
- IHT: Transferable Nil-Rate Band UPDATE
- CGT: Reporting when & how? UPDATE
Missed last time's monthly web-update? Get it here...
SME Monthly Summary February 2023
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