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SME Tax News

HMRC double standards over four-year claims limit

Last Updated: 30 August 2023

In Mohammed Masbah Uddin v HMRC [2020] TC7918, the First Tier Tribunal (FTT) found that HMRC was operating double standards when it withheld out of time tax from a foreign student's claim for a tax refund. 

Read more …

Consultations: company fraud and corporate transparency

Last Updated: 30 August 2023

Companies House and The Department for Business, Energy & Industrial Strategy (BEIS) have opened three consultations seeking to crack down on company fraud and improve corporate transparency.

Read more …

Trusts and Estates: What’s New? December 2020

Last Updated: 30 August 2023

HMRC's latest Trusts and Estates newsletter contains some useful information. Here is our enhanced version.

Read more …

New R&D CT600 supplementary page from April 2021

Last Updated: 30 August 2023

HMRC have published a draft CT600 supplementary page to be used in respect of Research and Development claims from 1 April 2021.

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Study finds one-off 5% wealth tax could raise £260bn

Last Updated: 30 August 2023

The Wealth Tax Commission has published ‘A wealth tax for the UK’ which calls for a one-off UK wealth tax of five per cent on assets above £500,000. It should raise over £260bn for public finances hard hit by COVID-19.

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Nichola's SME Tax W-update 10 December 2020

Last Updated: 30 August 2023

Hello

My pick of this week’s freeview news is HMRC’s Employer Bulletin, it covers a wide range of issues. In terms of subcriber guides, we have a veritable feast for you. 

Read more …

100% FYA extension for zero emission cars

Last Updated: 30 August 2023

HMRC's latest Agent Update confirms that the 100% First Year Allowances (FYA) for business cars, zero-emission goods vehicles and equipment for gas refuelling stations will be extended from April 2021 until April 2025 after all. The measure had been omitted from Finance Act 2020. 

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Employer Bulletin: December 2020

Last Updated: 30 August 2023

HMRC have published their Employer Bulletin for December 2020. We summarise the key content for you, with links to our detailed guidance on the topics covered. 

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Spot the signs of tax avoidance

Last Updated: 30 August 2023

HMRC's new campaign 'Spot the signs of tax avoidance' aims to raise awareness of tax avoidance schemes and highlights how to spot one and the negative effects of using one, in an effort to curb take up and promote reporting.

Read more …

Watch out! SEISS new criteria may catch you

Last Updated: 30 August 2023

Self-employed individuals claiming the third Coronavirus grant under the Self-Employment Income Support Scheme (SEISS) may be unaware of important changes made to the qualifying criteria for the grant.

Read more …

Subcategories

Archived SME tax news Article Count:  336

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