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

Nichola's SME Tax W-update 28 September 2023

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  • Agent Update: September 2023 
  • Representations wanted for Autumn Statement 2023
  • New 2023-24 CPD programme 
  • £1m each for top 1% on IHT abolition says IFS
  • No Stamp Duty savings for dilapidated house
  • Contributing to EBT after enquiry opened was deliberate behaviour
  • Generous treatment for persistent failure to declare eBay profits
  • Three-year delay too serious for late appeal

Subscriber CPD/specials

  • Case Study 2: Tradeco, demerger of its investment business
  • Woodlands: Overview
  • Campsites: Tax overview
  • Employment-Related Securities: Reporting
  • Calculating Corporation Tax & Checklist
  • Acting for a trust? Start here… UPDATE
  • Trust Registration Service UPDATE
  • CPD: Landlords Update 2023

Read More...


Nichola's SME Tax W-update 21 September 2023

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  • Business survey finds no benefits to HMRC digitalisation 
  • Local Electricity for local people
  • Payroll reporting for salary advances consultation
  • Longer waiting times to come on HMRC agent phone lines
  • Portfolio manager influence prevents deemed salary ruling 
  • CGT family planning not abusive on company sale 
  • Offshore extended time limits applied 

Subscriber CPD/specials

  • Extracting profits (self-employed)
  • Employee Shares: the Employment-Related Securities rules
  • Issuing new shares (planning and pitfalls)
  • Mandatory Disclosure (DAC6): Do you need to make a report?
  • Penalties: Offshore Income, CGT & IHT
  • Common Reporting Standard (CRS)

  Read More...


Nichola's SME Tax W-update 14 September 2023

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  • HMRC's Overlap Relief form now available
  • Gift Relief one-to-many letters
  • You're Fired! Sugar's advisers miss vital residence rule
  • Government 'flying blind' on levels of fraud and corruption 
  • Apartment reservation agreements didn't reduce SDLT 
  • Garages and right to use a garden: residential for SDLT
  • Energy company denied deductions for £28 million
  • Taking company money is not deliberate behaviour for s.455
  • HMRC changes VAT agent authorisation rules

Subscriber CPD/special

  • Residential Property & SDLT UPDATE
  • Online sellers: Tax Overview NEW
  • Conditionality: taxi, private hire vehicles and scrap licenses UPDATE
  • Business Asset Disposal Relief: CGT & Disposal of a business UPDATE
  • Business Property Relief: IHT Estate planning UPDATE
  • Joint property: legal v beneficial ownership UPDATE
  • Residential Property & SDLT UPDATE

  Read More...


Nichola's SME Tax W-update 7 September 2023

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  • Autumn Statement 2023: dates
  • Overseas owners of UK property: time to register for tax?
  • Councils call for control of failing apprenticeship levy scheme
  • Can't only rely on agent: taxpayer must check tax returns
  • SSE: a single company can't be 'a group'

Subscriber CPD/specials

  • Company Tax: What's New 2023-24 NEW
  • Calculating Corporation Tax (from 1 April 2023) NEW
  • Corporation Tax (from 1 April 2023) checklist NEW
  • Rollover Relief: Exchanges of joint interests in land UPDATE
  • Land & Property: Relevant residential & relevant charitable purpose UPDATE
  • Restricting mortgage interest relief
  • Capital Allowances: What's new 2023-24
  • Share capital: What's an ordinary share?

 Read More...


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

SME Monthly Summary August 2023


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