Missed our SME Tax Updates in December? Here is a summary of the month.
Ross Martin Tax: SME Tax Update 18 December 2025
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- New trust registration deadline 31 December 2025
- Employer Bulletin: December 2025
- One-to-many letters: Tracker
- Why did the chicken go to the VAT tribunal?
- Income Tax repayment due was subject to IHT
- Flat maintenance trust services not VAT exempt
Subscriber Specials
- Notice to file a tax return: section 8(1) TMA 1970
- Provisional and estimated figures in tax returns
- Discounts, Reward Schemes & Vouchers: VAT
- Client Briefing: Making gifts & IHT
- Issuing different classes of share: Family companies
Ross Martin Tax: SME Tax News 11 December 2025
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- Finance (No. 2) Bill 2025-26: Contents
- Employment-Related Securities Bulletin 62 November 2025
- Response to electronic invoicing consultation
- Consultation outcome on taxation of decentralised finance, lending and staking of cryptoassets
- Business rates and investment call for evidence
- Relief for goodwill amortisation disallowed after incorporation
Subscriber Specials
- Tax Data Card 2026-27
- Partnerships: Losses
- Creating an office at home or converting part of a home into an office
- Staff parties and annual functions
- Creating an office at home or converting part of a home into an office
- Annual Tax on Enveloped Dwellings (ATED)
- Named tax avoidance schemes, promoters, enablers UPDATE
Ross Martin Tax SME News 4 December 2025
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- Agent Update 137: November 2025
- Consultation response: R&D tax relief advance clearances
- Independent Loan Charge review government response
- Call for evidence: Tax support for entrepreneurs
- Non-Discretionary Tax-Advantaged Share Schemes consultation responses
- Response to 'Reform of behavioural penalties' consultation
- One-to-many letters: Tracker
Subscriber Special
- Tax Data Card 2026-27 NEW
- Autumn Budget 2025
- Apprenticeship levy (employers' briefing)
- Property profits & losses: Toolkit (2024-25)
- Interest on re-mortgaged buy-to-let property UPDATE
- Calendar of tax deadlines and new tax measures UPDATE
Missed last time's monthly web update? Get it here...
SME Monthly Summary November 2025