Missed our SME Tax Web-updates in June? Here is a summary of the month.
Ross Martin Tax SME News 27 June 2024
Freeview
- Ignorance of tax rules bolsters the tax gap
- Remember to declare 'no Class 1A NICs to pay'
- Update on unexpected Class 2 NIC refunds
- Welsh LTT consultation outcome
- CoA rules loan had an unallowable purpose
- HMRC raid led to valid discovery
- Woods non-residential for SDLT
Subscriber CPD/specials
- Failure to take reasonable care
- VtaxP: Virtual Tax Partner Tax Workouts: June 2024
- Failure to notify chargeability to tax
- Tax risk review
- Tax-efficient extraction of profits: toolkit (2024/25)
- P11D: Reporting benefits and expenses
- Investigations: the presumption of continuity
- Trust Registration Service UPDATE
- Acting for a trust? Start here… UPDATE
Ross Martin Tax SME News 20 June 2024
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- More time needed to implement Carbon Border Adjustment Mechanism
- Joint statement supports mandatory registration of tax agents
- Notification of EMI options by 7 July warning
- Complex penalty rules trip up HMRC
- Assessment 15 years after failure to notify was valid
- KFC dip pots formed part of VAT single supply
Subscriber CPD/specials
- AML Tools: Identify the Beneficial Owner for AML
- Finance Acts 2024: Tax Update and Rolling Tracker
- Schedule 36 Information Notices
- VAT fraud: What is the Kittel principle?
- IHT: Main Residence Nil-Rate Band (RNRB)
- Capital Allowances: What's new 2024-25
- Employment tax: Reporting, dates & deadlines 2024-25
- Research & Development Tax Reliefs
Nichola's SME Tax W-update 13 June 2024
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- Is a fiscal till solution the way to prevent ESS?
- Electronic Sales Suppression one-to-many letter
- HMRC update List 3, approved organisations and societies
- Simpler reporting for medium-sized companies
- VAT application response times extended
- HMRC score against Nottingham Forest
- IR35 costs Childs £1.7m
- HMRC’s fishing expedition shut down
- FTT tests the Remittance Basis
- Director's loan debits caused Remittance
Subscriber CPD/special
- Accounting periods and tax basis periods
- Salaried members: When is a partner taxed as an employee?
- Calculating Corporation Tax & Checklist
- P11D: Reporting benefits and expenses
- Different ways of taxing UK property
- Notice to file a tax return: section 8(1) TMA 1970 UPDATE
- IHT: Gifts with reservation UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
Nichola's SME Tax W-update 6 June 2024
- Talking tax: CTAs address the impact of AI and tax
- Scottish tourist tax bill passed
- HMRC-recognised payroll software
- BADR one-to-many letters
- CJRS claim rejected: Employees were not added to RTI
- CGT confusion over jointly owned property
- No late claim for EIS Income Tax relief
Subscriber CPD/special
- Woodlands: Overview
- Partnerships: Losses
- Non-Doms Remittance changes: briefing
- Bona Vacantia & striking off
- Tips, gratuities and troncs
- Property Profits & Losses: Toolkit (2024-25)
- CGT: Deductible expenditure
- Annual Investment Allowance (AIA): Related companies
- Capital Goods Scheme UPDATE
- IHT Agricultural Property Relief UPDATE
Missed last time's monthly web update? Get it here...
