Missed our SME Tax Web-updates in July? Here is a summary of the month.
Ross Martin Tax SME News 25 July 2024
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- Agent update: July 2024
- The Budget Responsibility Bill
- Court of Appeal rules that General Electric was not dual resident in the UK and US
- Insufficient evidence of R&D costs for overseas sub-contractor
Subscriber CPD/specials
- Corporation Tax relief for awards of shares to employees
- Sales/turnover: Tax compliance
- Creative Industries: Film Tax Relief and Television Tax Relief
- Research & Development Tax Reliefs
- Gardens: selling or developing
- Estates: Income Tax and Capital Gains Tax
- Childcare: Employer provision UPDATE
- Named tax avoidance schemes, promoters, enablers UPDATE
- Deposit Return Scheme: Drink containers
Ross Martin Tax SME News 18 July 2024
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- HMRC focus on the Persons of Significant Control (PSC) register
- Construction Industry Scheme one-to-many letters
- Authority to act for the personal representatives of an estate
- Welsh LTT reliefs: Consultation outcome
- Highlights (for tax and business) of the King's Speech
- R&D claim: tribunal rules on Open Source AI modelling
- No excuses for landlord's failure to understand joint property rules
- Carried interest rules did not apply
- Management expenses disallowed as capital expenditure
Subscriber CPD/specials
- AML Tools: Identify the Beneficial Owner for AML
- Share capital: what is an ordinary share?
- Side-Hustles & Tax
- Incorporation: Property business/Buy-to-let
- CIS: Contractors and Subcontractors
- Joint property elections
- Tax Appeals
- Trusts & Estates: Ten-year charge reporting requirements
Nichola's SME Tax W-update 11 July 2024
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- Employer Bulletin: July 2024
- Payment on account deadline draws near
- Round-up of HMRC statistics
- Another CIS telephone service withdrawn
- When a year is not a year
- Paddock not residential for SDLT
- Constructive trust meant earlier CGT disposal
- Collagen drink not a food for VAT
- Company suppressed sales and purchases
Subscriber CPD/special
- Herd basis: Farming
- Sale of occupational income: Anti-avoidance
- EIS: Enterprise Investment Scheme (Subscriber guide)
- Staff Suggestion Schemes
- Annual Tax on Enveloped Dwellings (ATED)
- Overpayment Relief
- Trusts & Estates: Exit charge reporting requirements
- Changing VAT registration details
Nichola's SME Tax W-update 4 July 2024
- Ignorance of tax rules bolsters the tax gap
- Is a chatbot writing for HMRC?
- Loans to participator pitfalls
- Identity verification proposals for Companies House
- Concerns over s.455 charges on buy-outs
- No suspension for careless BADR claim
- Failed on ER won on BADR as trading had begun
- Partnership could not use the cash basis
- Incentive plan taxable on non-resident
Subscriber CPD/special
- Loans to participator pitfalls NEW
- Estates: Income Tax and Capital Gains Tax UPDATE
- Cash or accruals accounting toolkit
- Disputed profit share: What do I put in my return?
- Directors' loan accounts: Toolkit (subscribers)
- Property Profits & Losses: Toolkit (2024-25)
- Client guide: Reasonable care and tax penalties
Missed last time's monthly web update? Get it here...
