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SME Tax News

Consultation: Follower Notices and penalties

Last Updated: 30 August 2023

HMRC have opened a new consultation ‘Follower Notices and penalties‘ inviting views on proposed changes to penalties that may be charged to people receiving Follower Notices as a result of using avoidance schemes.

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Agent Update December 2020

Last Updated: 30 August 2023

HMRC have issued the Agent Update for December 2020. We have summarised the key content for you with links to our detailed guidance on the topics covered.

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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. 

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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.

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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.

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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. 

Read more …

Subcategories

Archived SME tax news Article Count:  336

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What's new?

  • HMRC announce details on mandatory payrolling from April 2027
  • Overnight Visitor Levy confirmed for England
  • ABAB reports record response to survey
  • Anti-circumvention rules confirmed for reduced cash ISA limit
  • Companies House filings fatal to BADR claim
  • No Sideways Loss Relief for Scheckter's organic farming
  • Fall in Value Relief
  • SME Tax Update 17 September 2026
  • R&C Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in Great Britain
  • R&C Brief 8 (2026): UK VAT refunds for non-UK businesses in a VAT group
  • Scottish Budget 2027-28 date announced
  • Tax return requirements for directors clarified
  • UT dismisses 'Transactions in Securities' appeal
  • Failed 'cleansing' scheme results in loan charge
  • Intention at acquisition key to input VAT recovery on luxury hire vehicle
  • R&C Brief 9 (2026): VAT treatment of education provided by alternative providers
  • Growth and Skills Levy
  • IHT Asset Valuation Rules
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