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

Nichola's SME Tax W-update 27 April 2023

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  • Agent Update: April 2023 
  • Trusts & Estates: What’s New 2023/24 
  • Electronic Sales Suppression one-to-many letters 
  • Named tax avoidance schemes, promoters, enablers
  • Late appeal denied: director could have done more
  • FTT denies late appeal for tennis commentator  
  • Late appeal allowed: tax adviser mistake
  • HMRC correct to treat OTT as valid 
  •  Robson-Kanu's zero-rated turmeric shots not consumed for pleasure    

Subscriber CPD/specials

  • VtaxP Tax Workouts 2023
  • Tradespeople: Tax Overview UPDATE
  • R&D Tax Relief: Overview UPDATE
  • Plastic Packaging Tax UPDATE
  • SDLT: Chattels, fixtures & fittings NEW 
  • Investment Zones: Tax breaks NEW
  • Fuel scale charges (VAT)  UPDATE
  • Estates: Income Tax and Capital Gains Tax UPDATE
  • Annual accounting UPDATE
  • Input VAT claims: Pre-registration UPDATE

Read More...


Nichola's SME Tax W-update 20 April 2023

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  • Half of director disqualifications due to COVID-19 fraud 
  • Employer Bulletin: April 2023
  • CJRS to be repaid: employees were not added to RTI 
  • PAYE dispensation binding on HMRC  
  • Sale of overvalued IP to pension results in scheme tax charges
  • Scottish law not to be treated as a foreign law
  • Trust liabilities reduce estate value without reducing IHT charge
  • Special Dividend causes assessment chaos 

Subscriber CPD/specials

  • Employer’s What’s On: 2023/24
  • Sole trader v. limited company: Tax differences & savings (2023/24) NEW
  • Self Assessment Return 2022/23: What's new?
  • Lorry drivers: Tax Overview UPDATE
  • Do I pay a salary or dividend? 2023/24 NEW
  • Incorporating a property/buy-to-let business UPDATE
  • Dividend tax (subscriber guide) UPDATE
  • Super-deduction & First Year Allowances UPDATE
  • Statutory Review (by HMRC) UPDATE 

  Read More...


Nichola's SME Tax W-update 13 April 2023

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  • New registration and planning to stem Airbnbs and holiday lets
  • State Pension age review 2023
  • What is the 2023/24 PAYE tax code?
  • Incorporation? Start here...
  • Employment tax: Reporting, dates & deadlines 2022-23 
  • SEISS grants not due despite HMRC invite to claim
  • Vandalised property was residential for SDLT purposes
  • GAAR Panel finds IHT option planning unreasonable
  • GAAR Panel finds SDLT planning unreasonable 

Subscriber CPD/special

  • PAYE: Starter checklist new employee 2023-24 
  • Directors: Tax planning toolkit for 2023/24
  • Managed Service Companies (MSCs)
  • LBTT: Land and Buildings Transaction Tax
  • Airbnb Host: tax overview
  • CPD: Acting for a UK trust: Start here...
  • Transfer of Assets Abroad
  • VtaxP: Re-organisation toolkits

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Nichola's SME Tax W-update 6 April 2023

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  • Loan charge warnings: new assessments & disproportionate IHT charges
  • Tourist tax first for Manchester
  • Digitalising Business Rates Consultation response
  • Are your state pension arrears taxable?
  • Upper Tribunal confirms Eamonn Holmes was an employee 
  • Woodlands was residential grounds for SDLT
  • FTT made significant errors of law 
  • Kids' driving experiences not like a funfair for VAT
  • Consultation: Draft regulations - VAT provisions for drink deposit return scheme 

Subscriber CPD/specials

  • Place Of Supply: Mini One Stop Shop (MOSS)
  • IR35: Kay Adams v Lorraine Kelly v Christa Ackroyd v Eamonn Holmes UPDATED
  • P11D forms UPDATED
  • Non-resident CGT: UK property UPDATE
  • Special Relief UPDATE
  • R&D Tax Relief: Overview UPDATE

 Read More...


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

SME Monthly Summary March 2023


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