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

Nichola's SME Tax W-update 28 March 2024

Freeview

  • National Living Wage rates/National Minimum Wage rates 
  • HMRC's Agent Update
  • GOV.UK One Login
  • IR35 offset rules
  • Distributions of share premium were dividends not capital gains
  • No SDLT or ATED relief for option to purchase property
  • Creative Industries Tax Reliefs: At a glance 
  • Tax Tools and Calculators: Start Here UPDATE
  • Calendar of tax deadlines and new tax measures UPDATE 

Subscriber CPD/specials

  • Finance Acts 2024 and Rolling Tax Planner 2024-25 (subscribers)
  • Different ways of taxing UK property
  • Incorporation: property business/buy-to-let

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Nichola's SME Tax W-update 21 March 2024

Freeview

  • HMRC changes view on Boilers
  • Time to claim Child Benefit again?
  • CGT: time of completion of contract
  • Trust residence: place of effective management
  • Footballer's deduction for agent's fees

Subscriber CPD/specials

  • New guide to VCTs
  • New: last-minute tax planning for OMBs
  • Basis year reform
  • Non-doms and state residence 
  • SDLT changes

  Read More...


Nichola's SME Tax W-update 14 March 2024

Freeview

  • Tax Administration and Maintenance Day
  • Spring Budget 2024: At a glance
  • UK ISA consultation
  • Change to reporting of salary advances
  • Cryptoassets: views sought on new domestic reporting
  • Raising Standards in the Tax Market: Tax Registration 
  • COVID SEISS Claim Rejected
  • Not fishing: information was reasonably required 

Subscriber CPD/special

  • A tax planning index: directors (our top picks)
  • Succession or Management Buyout? (subscribers) UPDATE
  • Construction Industry Scheme (CIS) UPDATE
  • High-Income Child Benefit Tax Charge UPDATE
  • Tax Planning for the 2023/24 year-end: Private Clients UPDATE
  • Business Rates: What's New? UPDATE
  • Non-resident trusts UPDATE
  • Non-domicile status, deemed domicile & tax UPDATE
  • Checklist: Year-end Accounts & Tax (self-employed)

  Read More...


Nichola's SME Tax W-update 7 March 2024

  • Spring Budget 2024: At a glance
  • Change of view on Training Costs
  • Tax-free childcare statistics
  • Taxation of environmental land management 
  • Was company investing or dealing in land?
  • Eat Out to Help Out claim valid 
  • Nakd and Organix bars standard-rated for VAT
  • R & C Brief 1 (2024): Live web streaming of funeral services 
  • EU VAT e-commerce package: From 1 July 2021
  • Penalties: Electronic Sales Suppression  

Subscriber CPD/special

  • Land & Property: DIY Housebuilders scheme UPDATE
  • CGT: Rollover (Incorporation s.162) Relief  UPDATE
  • Gift Aid: How it works UPDATE
  • Interest relief: Making a loan to a close company
  • Partnerships: Capital Gains Tax
  • Annual Investment Allowance (AIA): Related companies

Read More... 


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

SME Monthly Summary February 2024