Missed our SME Tax Web-updates in May? Here is a summary of the month.
Nichola's SME Tax W-update 30 May 2024
Freeview
- Employment-Related Securities: What's New? May 2024
- Advisory fuel rates from 1 June 2024
- Statistics show decrease in take-up of share investor reliefs
- Non-resident companies miss Corporation Tax rate changes
- Updating provisional claims in returns
- HMRC updated the Standard for Agents
- HMRC reverses decision on pool cars
- VtaxP: Virtual Tax Partner Tax Workouts: June 2024
Subscriber CPD/specials
- Companies: Permanent establishment & residence
- Herd basis: Farming
- Loss relief (Income Tax) disposal of shares
- Pool cars
- IHT Business Property Relief
- Plant & machinery: Allowances
- NEW: CPD: Change of basis periods: Transitional rules 2023-24 Returns
Nichola's SME Tax W-update 23 May 2024
Freeview
- Agent Update: May 2024
- Early election pauses non-dom and other reforms
- FHL simplification test rejected
- Applications open for Welsh 'future-proofing' grants
- Football agents' fees and contracts
- TiS blocks EIS disposal
- Was the DLA written off? A cautionary tale
- High Court saved uncertain charitable gifts
- Gold bullion scheme escapes VAT fine
- Energy-Saving Materials UPDATE
Subscriber CPD/specials
- NEW: CPD: Change of basis periods: Transitional rules 2023-24 Returns
- Non-Domiciled Individuals and Remittance Basis: Spring Budget 2024 proposals briefing
- Campsites & Caravans: Tax Overview UPDATE
- Advisers' Guide to Property Business' Profits and Losses UPDATE
- Furnished Holiday Letting UPDATE
- Trusts & Estates: what's new 2024/25 UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- Overpayment Relief
Nichola's SME Tax W-update 16 May from Accountex 2024
Freeview
- Consultation on the Penalties for Failure to Pay Tax
- Postmaster tax exemptions for Post Office compensation schemes
- Ex-chancellor admits carelessness with own tax
- Late HMRC enquiry allows flawed post-cessation trade relief
- Undue influence sees Will set aside
- Revenue and Customs Brief 7 (2024): VAT Treatment of Voluntary Carbon Credits
- A company disposal? Start here...
- A sale of the company's trade & assets? Start here...
Subscriber CPD/special
- Sole trader v. limited company: Tax differences & savings (2024/25)
- LLP v Company: which will save me tax?
- Salary 2024/25 (interaction with NICs) NEW
- Reporting deadlines in 2024/25 UPDATE
- Capital taxes round-up: 2024-25 NEW
- Self Assessment Return 2023/24: What's new? NEW
- Land & Property: an Adviser's Tax Update 2024-25 NEW
- What expenditure qualifies for plant & machinery allowances? UPDATE
Nichola's SME Tax W-update 9 May 2024
- Basis Year Reform: At a glance
- HMRC (finally) updates employer travel examples
- Anti-money laundering: Supervision report 2022-23
- No R&D claim for publishing company's digitisation
- A cautionary tale about options
- Letting of serviced accommodation subject to VAT
Subscriber CPD/special
- Being a director: start here (freeview) UPDATE
- Tax Return questionnaire
- Company: Tax-efficient extraction of profits toolkit 2024/25
- Training costs NEW
- Mixed Member Partnerships UPDATE:
- Employee Shares: Employment-Related Securities rules
- How to set up a UK trust
- Goodwill & incorporation: Tax issues
Nichola's SME Tax W-update 2 May 2024
- HMRC launches digital National Insurance service
- Spotlight 64: Employment agencies using umbrella companies
- Unexpected Class 2 NIC refund?
- Welsh Food and Drink Festivals and Events Fund 2024
- Variable-rate employees not fixed-rate for CJRS
- Filipino director mini-umbrella fraud schemes collapse at the FTT
- Loan by pension scheme a costly mistake
- Annexe under construction not a dwelling
- Basic supply description adequate for VAT
- VAT repayment fraud
Subscriber CPD/special
- Deposit Return Scheme: Drink containers
- Promoters of Tax Avoidance Schemes UPDATE
- Land & Property: an Adviser's Tax Update 2024-25 NEW
- Property Profits & Losses: Toolkit (2024-25) NEW
- NEW: CPD: Change of basis periods: Transitional rules 2023-24 Returns
Missed last time's monthly web update? Get it here...
SME Monthly Summary April 2024
