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SME Tax News

FRC finds audit firms' performance unacceptable

Last Updated: 30 August 2023

The Financial Reporting Council (FRC) has criticised the performance of the UK’s biggest audit firms as ‘unacceptable’. Its annual audit inspection results found that a third of them needed more than limited improvements.

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Bonuses paid to partners are earnings from previous employment

Last Updated: 30 August 2023

In Charles Tyrwhitt LLP v HMRC [2020] TC7756, the First Tier Tribunal (FTT) held that bonus payments received after becoming a member of an LLP were not self-employment income. The bonuses were paid in respect of their earlier employment by the LLP and were taxable as earnings.

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Nichola's SME Tax W-update 9 July 2020

Last Updated: 30 August 2023

Hello

It seems that HMRC's chief executive Jim Harra has beaten me to it in his criticism of some of the Chancellor's new Summer Economic Update giveaways. We are in a time of extremes. On one hand there are people who have suffered virtually no negative financial effects due to lockdown, while on the other, there are people whose livelihoods have suffered so badly that they may not recover for many years. The burning question is how to target government aid and stimulute our shrunken economy.

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Eat Out to Help Out

Last Updated: 30 August 2023

In his Summer Economic Update, as part of the ongoing government support during the COVID-19 crisis, the Chancellor announced a new Eat Out to Help Out Scheme for restaurants to offer a discount to diners and encourage them to eat at restaurants.

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A Plan for Jobs 2020: Green measures

Last Updated: 30 August 2023

In his Summer economic update's ‘Plan for Jobs 2020,’ the Chancellor announced funding for new green initiatives aimed at creating jobs, helping those on low incomes and assisting the UK to meet its target of net-zero greenhouse gas emissions by 2050.

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Summer Economic Update 2020: Temporary SDLT reduction

Last Updated: 30 August 2023

In his Summer economic update, as part of the ongoing government support during the COVID-19 crisis, the Chancellor announced a temporary reduction to Stamp Duty Land Tax (SDLT) on residential property in England and Northern Ireland.

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A Plan for Jobs 2020: Job Retention Bonus

Last Updated: 30 August 2023

In his Summer economic update, the Chancellor has announced a Job Retention Bonus scheme aimed to ensure employers bring back furloughed staff and keep them in employment for the next six months.

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A Plan for Jobs 2020: Helping the unemployed

Last Updated: 30 August 2023

In his Summer economic update's ‘Plan for Jobs 2020,’ the Chancellor announced new schemes to help young unemployed people, create more apprenticeships and support those who lose their jobs to get back into the labour market quickly. This is part of the ongoing support from the government during the COVID-19 pandemic.

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Summer economic update: Live speech highlights

Last Updated: 30 August 2023

Chancellor of the Exchequer, Rishi Sunak, made his Summer economic update on Wednesday 8 July 2020. We outline his new measures designed to assist in reviving jobs and the economy following the outbreak of the Coronavirus. With predictions that the world will suffer its worst-ever economic recession, the Chancellor anticipates that the UK's economy has shrunk by 25%. 

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UK launches Sustainable Innovation Fund

Last Updated: 30 August 2023

The UK government has launched a £200m Sustainable Innovation Fund in an effort to support new projects focusing on sustainable economic recovery from COVID-19. Round one funding is already open.

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Archived SME tax news Article Count:  336

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