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

Ross Martin Tax: SME Tax News 27 February 2025

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  • Agent Update: February 2025
  • Advisory fuel rates from 1 March 2025
  • HMRC target online sellers
  • Home loan scheme was effective for IHT
  • Partial exemption & input VAT UPDATE 

 Subscriber CPD/specials 

  • Employers What's On: 2024/25 NEW
  • What is the 2025/26 PAYE tax code? NEW
  • Non-Domicile: Rules from 5 April 2025 UPDATE
  • Creative Industries: Audio-Visual Expenditure Credit & Video Games Expenditure Credit UPDATE
  • Salaried members: When is a partner taxed as an employee? UPDATE

Read More...


Ross Martin Tax SME News 20 February 2025

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  • Employer Bulletin: February 2025
  • HMRC acknowledge 2023-24 was a difficult period for complaints
  • GAAR opinion: Creation and sale of pension obligation 
  • GAAR Opinion: IHT planning gift of shares into employee trust
  • E-invoicing consultation 
  • CoA reinstates FTT decision in 'exceptional circumstances' SRT case
  • Bar humbug: no VAT exemption for students
  • VAT phishing email warning

Subscriber CPD/specials

  • Partnerships What's New 2024/25 UPDATED
  • Compare software for Making Tax Digital for Income Tax UPDATE
  • Named tax avoidance schemes, promoters, enablers UPDATE 
  • Incorporation: Businesses & Trades
  • Ceasing trading: What are your options?
  • Client Briefing: How to avoid penalties for carelessness?
  • Post-deregistration VAT recovery

Read More...


Nichola's SME Tax W-update 13 February 2025

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  • Off-Payroll Working threshold increase 
  • ATED one-to-many letters
  • HMRC's interest rate decreases
  • £15.4 billion annual cost of business tax compliance
  • HMRC's Schedule 36 notice was valid
  • Kittel test not met for VAT fraud

Subscriber CPD/special

  • Deposit Return Scheme: Drink containers
  • Capital allowances: On incorporation UPDATE
  • Trusts & Estates: What’s New 2024/25 UPDATE
  • Overpayment Relief
  • Research & Development Tax Reliefs
  • Electric Vehicles: Update 2025
  • IHT: Normal Expenditure Out of Income (gifts)

   Read More...


 Nichola's SME Tax W-update 6 February 2024

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  • MTD for Income Tax pilot expanded from April 2025
  • MTD ITSA guidance, tread carefully
  • Late filing penalty easement for 2023-24
  • Welsh Taxes: What's new 2025?
  • HMRC's operational activity during loan charge review
  • COVID 19 working from home allowance not allowed

Subscriber CPD/special

  • Compare software for Making Tax Digital for Income Tax UPDATE
  • MTD: Income Tax Pilot Tool UPDATE
  • Non-Domicile: Rules from 5 April 2025 UPDATE
  • Partnerships: What's new 2024/25
  • Childcare: Employer provision
  • Negligible value claims
  • Abuse of rights: VAT

   Read More... 


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

SME Monthly Summary January 2025

 

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