Missed our SME Tax Web-updates in June? Here is a summary of the month.
Nichola's SME Tax W-update 29 June 2023
Freeview
- It's P11D time: are you reporting all your Car Benefits?
- 99% increase in additional rate Income Tax payers
- Interest rates: HMRC's further rises
- Behind on complaints handling
- UK domicile of choice acquired, no evidence of a move to India
- No automatic adjustment for loss carryback
- Unexplained property transactions result in Schedule 36 Information Notice
- Tax Rules for A-Z of different trades, professions and vocations
Subscriber CPD/specials
- Employment-Related Securities: Reporting UPDATE
- Associated companies & test for control UPDATE
- Annual accounting UPDATE
- P11Ds: Employers' checklist & top tips
- Directors' loan accounts: Toolkit (subscribers)
- Making a tax disclosure (Digital Disclosure Service)
- Salaried members: When is a partner taxed as an employee?
- CPD: Maximising Expense Deductions for Businesses
Nichola's SME Tax W-update 22 June 2023
Freeview
- Agent Update: June 2023
- Complex tax system obstacle to economic dynamism
- Key HMRC services are out of action over Glastonbury weekend
- COVID-19: Tax Appeals
- Reasonable excuse claim fails due to unreasonable payment delays
- Software issue invalidated CJRS claim
- Ceased trading: No SEISS
- Plastic Packaging Tax: At a glance
- Free Covid PPE in part a 'business activity' for Input VAT
Subscriber CPD/specials
- Cash or accruals accounting toolkit
- Close company loans toolkit (loans to participators)
- Family Investment Companies
- SDLT: Residential property & dwellings UPDATE
- Trust Registration Service UPDATE
- Partnerships: What's new 2022-2023?
- Starting in business: VAT UPDATE
- Annual accounting UPDATE
- Assessments: Best judgement & time limits UPDATE
Nichola's SME Tax W-update 15 June 2023
Freeview
- Oops! MTD costs 400% more than HMRC estimated
- Survey shows limited impacts of the Off-Payroll Working rules
- HMRC drops SA helpline bombshell
- HMRC acts on Pandora Papers leak
- Scottish Deposit Return Scheme
- NI devolution of tax powers condoc responses
- Pension: Check National Insurance records by 5 April 2025
- Accountant's CJRS claim documents edited
- VAT direct debit does not change VAT due date
- R&C Brief 6 (2023): VAT liability of digital publications
Subscriber CPD/special
- Employer’s What’s On: 2023/24
- Sole Trader v Limited Company 2023-24
- Employer Bulletin: June 2023
- Purchase (repurchase) of Own Shares UPDATE
- Furnished Holiday Letting UPDATE
- Welsh Land Transaction Tax (LTT) UPDATE
- LBTT: Land and Buildings Transaction Tax UPDATE
- Full expensing & First Year Allowances UPDATE
Nichola's SME Tax W-update 8 June 2023
Freeview
- Agent Update: May 2023
- Spotlight 62: Dividend diversion scheme used to fund education fees
- HM Treasury review of SAYE and SIP schemes
- Named tax avoidance schemes, promoters, enablers
- Restructuring did not change commercial reality of loans
- Lack of knowledge not reasonable excuse for late ATED
- Wider business purpose prevents £34 million P&L deduction
- Pony paddock not residential for SDLT
- Reoganisations Index: Start here
Subscriber CPD/specials
- Capital Allowances: What's new 2023-24
- Agency Workers
- Reasonable care: How do you pick a tax agent?
- Employee Ownership Trusts: An exit route for owner-managers UPDATE
- Structures & Buildings Allowance (SBA) UPDATE
- Estates: Income Tax and Capital Gains Tax UPDATE
- Scottish Income Tax: Am I a Scottish taxpayer? UPDATE
- Energy-Saving Materials
- UPDATE: CPD: Non-Resident CGT: UK Property
Nichola's SME Tax W-update 1 June 2023
Freeview
- Agent Update: May 2023
- Gift Aid one-to-many letter
- Europe introduces tourist tax
- Private equity leaders earn £2.7bn in carried interest
- Social media posts invalidated CJRS claims
- Lack of loan relationship accounting entries means no tax relief
- No reversal of ‘evil’ artificial tax avoidance scheme
Subscriber CPD/specials
- Is it a trade, a business, or an investment activity?
- Full expensing & First Year Allowances NEW
- What expenditure qualifies for plant & machinery allowances? UPDATE
- Trust Registration Service UPDATE
- Non-domicile status, deemed domicile & tax
- UPDATE: CPD: Non-Resident CGT: UK Property
Missed last time's monthly web update? Get it here...
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.
