Missed our SME Tax Web-updates in December? Here is a summary of the month.
Nichola's SME Tax W-update 21 December 2023
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- Christmas Quiz 2023: Human v AI
- Scottish Budget for 2024-25
- Draft Welsh Budget 2024-25
- Seasonal worker? Check your payslip
- Employees: how to claim annual employment expenses against income
- Welsh LTT consultations
- Joint property, beneficial ownership & legal title: at a glance
Subscriber CPD/specials
- Gifts (to staff, customers & charities)
- How to reclaim s.455 tax paid on loans to participators
- Self Assessment Return 2022/23: What's new?
- Cultural Gifts Scheme and Acceptance in Lieu
- Welsh Income Tax
- Scottish Income Tax
- Input VAT: What constitutes a valid claim (& VAT invoice)?
Nichola's SME Tax W-update 14 December 2023
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- Employer Bulletin: December 2023
- Former shareholder’s payments to employees were taxable
- Nudges: Pandora papers, online sellers & take-aways
- VAT and Energy-Saving Materials consultation responses
- Tax calculators UPDATE
Subscriber CPD/specials
- Companies: Share Valuation UPDATE
- Can I charge my company rent for use of my home? UPDATE
- CGT: Date of acquisition or disposal UPDATE
- Property profits & losses: Toolkit (2023-24) UPDATE
- Flat (fixed) rate expenses or actual cost toolkit
- When does a partnership exist?
- Staff parties and annual functions
- Interest relief: Making a loan to a close company
- Foreign income and residency pages: FAQs
- Disposal values & rules
- Partial exemption & input VAT
Nichola's SME Tax W-update 7 December 2023
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- HMRC helpline to focus on ‘priority queries’
- Disclosure of cryptoasset income & gains
- Consultation responses on Construction Industry Scheme reform
- Helping to comply with Off-Payroll Working rules
- ChatGPT fluffs tax appeal
- Only basic camping pods qualified for capital allowances
- Compensation for loss of pension rights was earnings
- VAT DIY housebuilders: new guidance
- IR35: Kaye Adams was self-employed
Subscriber CPD/special
- SEIS case study: Can directors or employees qualify?
- Tax calculators UPDATE for NICs changes
- Cash or accruals accounting toolkit UPDATE
- Employers' NICs relief for veterans UPDATE
- Full expensing & First Year Allowances UPDATE
- Gift Aid: How it works UPDATE
- Salary 2023/24 (avoiding NICs) UPDATE
- Employers' NICs relief for veterans UPDATE
Missed last time's monthly web update? Get it here...
SME Monthly Summary November 2023
