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Busy Practitioner
Authors: Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, Julian Harris, Andrew Needham BA CTA, and Lee Sharpe ATT CTA
Publication Date: 21 November 2023
Publisher: Bloomsbury Professional
Copyright: 2023 Bloomsbury Professional
Busy Practitioner
Busy Practitioner is published monthly
Last update: 21 November 2023
Next update due: early December 2023
Contents
- Close sectionCOVID-19 / coronavirus / SARS-CoV-2 updates
- CORONAVIRUS NEWS - November 2022
- CORONAVIRUS NEWS - August 2022
- CORONAVIRUS NEWS - June 2022
- CORONAVIRUS NEWS - April 2022
- CORONAVIRUS NEWS - March 2022
- CORONAVIRUS NEWS - February 2022
- CORONAVIRUS NEWS - January 2022
- CORONAVIRUS NEWS - December 2021
- CORONAVIRUS NEWS - November 2021
- CORONAVIRUS NEWS - September 2021
- Close sectionCORONAVIRUS NEWS - August 2021
- Close sectionCORONAVIRUS NEWS - July 2021
- 5th Self-Employment Income Support Scheme (SEISS) Grant
- HMRC Debt Collection Policy
- Employee Working From Home - Tax Relief for the Whole Tax Year
- No Change to Travelling to Temporary Workplace Rules
- Extended Loss Carry-Back Claims
- VAT Option to Tax Notification Period
- Non-EU Claims for UK VAT Repayments of VAT - Further Extension for Status Certificates
- CIOT Issues Guidance Notes for Members on Reporting Grant Claims for SEISS and CJRS
- Close sectionCORONAVIRUS NEWS - June 2021
- CORONAVIRUS NEWS - May 2021
- Close sectionCORONAVIRUS NEWS - April 2021
- Close sectionCORONAVIRUS NEWS - March 2021
- Close sectionCORONAVIRUS NEWS - February 2021
- SEISS Phase 4 Details to be Announced on 3 March Alongside Budget
- Self Assessment 5% Late Filing Surcharge Date Extended
- VAT Payment Deferral – Further Update and New Options to Extend Payment
- Guidance on CJRS for Furloughed Directors on Annual Payrolls – Bring Payments Forwards?
- ATT Warning over Class 2 NICs, Time to Pay Arrangements and Benefits Claims
- ICAEW Says Late Tax Returns Almost Doubled 2019/20 v 2018/19
- Close sectionCORONAVIRUS NEWS - November 2020
- Close sectionCORONAVIRUS NEWS - August 2020
- Close sectionCORONAVIRUS NEWS - July 2020
- SUMMER STATEMENT
- Close sectionOTHER MEASURES
- Coronavirus Job Retention Scheme (CJRS) repayments
- ICAEW warns CJRS payments on flexible furlough may be LOWER than expected
- PPE and testing – taxable benefits for employees?
- Land and buildings transaction tax (LBTT): Scotland announces temporary reduction
- Land transaction tax (LTT): Wales announces temporary reduction
- Close sectionCORONAVIRUS NEWS - June 2020
- Summary of rules relaxed to help businesses during the pandemic
- Coronavirus Job Retention Scheme (CJRS) – phase 2
- Mistakes on previous CJRS claims – LITRG guidance
- Self-Employed Income Support (SEISS) – grant 2
- Taxation of coronavirus support payments (including SEISS and CJRS)
- CIOT response to draft coronavirus support payments legislation
- Coronavirus and ‘early’ repayments of corporation tax and quarterly instalment payments
- Close sectionCORONAVIRUS NEWS - May 2020
- Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS) goes live
- Self-employed Income Support Scheme (SEISS) – update
- Coronavirus Job Retention Scheme (CJRS) – update
- Incorrect refusal of CJRS claims for outstanding HMRC debts
- Exemption for employee reimbursement for Home Office equipment
- Effect on tax appeals and reasonable excuse claims
- Salary sacrifice and transitional arrangements
- Childcare and SARS-CoV-2; vouchers and the CJRS
- CORONAVIRUS NEWS - April 2020
- Close sectionOne Month In A Minute
- Close sectionOctober 2023
- Close sectionSeptember 2023
- Close sectionAugust 2023
- Close sectionJuly 2023
- Close sectionJune 2023
- Close sectionMay 2023
- Close sectionApril 2023
- Close sectionMarch 2023
- Close sectionMarch 2023
- Close sectionFebruary 2023
- Close sectionDecember 2022
- Close sectionDecember 2022
- The long arm of the Chancellor!
- Close sectionNovember 2022
- Close sectionOctober 2022
- 2022 PRAYER FOR GROWTH
- Close sectionSeptember 2022
- Close sectionAugust 2022
- Close sectionJune 2022
- Close sectionMay 2022
- Close sectionApril 2022
- Close sectionMarch 2022
- Close sectionFebruary 2022
- Close sectionJanuary 2022
- Close sectionDecember 2021
- Close sectionNovember 2021
- Close sectionOctober 2021
- Close sectionSeptember 2021
- Close sectionAugust 2021
- Close sectionJuly 2021
- Close sectionJune 2021
- Close sectionMay 2021
- Close sectionApril 2021
- Close sectionMarch 2021
- Close sectionFebruary 2021
- Close sectionJanuary 2021
- STOP PRESS – No Self Assessment Filing Penalties Until 28 February!
- BREXIT – A Brief Guide to Tax Developments from the CIOT
- BUDGET 2021 and Forthcoming Tax Changes
- CORONAVIRUS NEWS
- MAKING TAX DIGITAL NEWS (MTD)
- Close sectionPERSONAL TAXATION
- Close sectionBUSINESS TAXATION
- Close sectionTAX ADMINISTRATION
- Close section2020
- Close sectionDecember 2020
- Close sectionNovember 2020
- Close sectionOctober 2020
- Close sectionWINTER ECONOMY PLAN UPDATE (now updated for national lockdown announcement)
- Self-employed income scheme (SEIS) update
- Coronavirus Job Retention Scheme (CJRS) – emergency extension announced
- Job Support Scheme (replacing CJRS from 3 December 2020)
- Local lockdown update – including temporary national lockdown
- How Coronavirus Job Retention Scheme interacts with employment allowance (but see caveat)
- Can CJRS repayments to HMRC be clawed back from employees?
- Cost of working from home: HMRC encourages ‘customers’ to claim tax relief – kind of
- Updated guidance on deferring self-assessment payments
- Reduced rate of VAT for hospitality – hot food (and indoor skydiving?)
- COVID VAT deferral and interaction with VAT bad debt relief and payments on account
- Close sectionMAKING TAX DIGITAL NEWS
- Close sectionPERSONAL TAXATION
- Close sectionBUSINESS TAXATION
- Loan charge – HMRC needs to deal sympathetically with people who have missed the deadline
- Research and development tax regime – data and ‘the cloud’
- Veterans’ NIC holiday – too complex to be useful says ICAEW
- Reclaiming import VAT non-owners
- Changes to accounting for VAT by opticians and hearing aid dispensers
- Close sectionTAX ADMINISTRATION
- Close sectionWINTER ECONOMY PLAN UPDATE (now updated for national lockdown announcement)
- Close sectionSeptember 2020
- Close sectionWINTER ECONOMY PLAN
- Self-Employed Income Support Scheme to be extended (Phase 3)
- VAT deferral – new payment plan available
- Self-assessment payment deferral – new extended payment plan (‘self-service time to pay’)
- Coronavirus Bounce-Back Loans: longer repayment terms and more flexibility – ‘pay as you grow’
- Coronavirus Business Interruption Loans – these larger facilities of up to £5 million will also now offer borrowers the option to extend their repayment term, to up to 10 years.
- Close sectionOther Covid-19/Coronavirus / SARS-CoV-2 updates
- Local lockdowns – extension to local authority grant assistance for businesses
- Reminder of 90-day window to notify/correct overclaimed Coronavirus support payments
- Interaction between Coronavirus Job Retention Scheme and employment allowance still unclear
- Furloughed employees and research & development tax relief
- Close sectionFINANCE BILL 2020-21 – update on report from July 2020 issue of Month in a Minute
- PERSONAL TAXATION
- Close sectionBUSINESS TAXATION
- Close sectionTRUSTS, ESTATES AND INHERITANCE TAX
- Close sectionTAX ADMINISTRATION
- Close sectionWINTER ECONOMY PLAN
- Close sectionAugust 2020
- Close sectionJuly 2020
- Close sectionJune 2020
- Budget news
- PERSONAL TAXATION
- Close sectionBUSINESS TAXATION
- Don’t enact IR35 as it stands in Finance Bill, ICAEW urges
- VAT deferral: businesses can reclaim VAT if too late to stop direct debit…
- …VAT deferral: but remember to switch direct debits back on!...
- …VAT deferral: HMRC promises NOT to take deferred VAT immediately direct debits reinstated
- VAT reverse charge on construction: further delay announced
- Delay to notifying option to tax
- HMRC to repay VAT on gaming machines
- Close sectionTRUSTS, ESTATES AND INHERITANCE TAX
- Trust Registration Service
- Probate time limits and coronavirus
- Solicitors for the elderly: warning not to release large sums BEFORE probate
- Stamp duty land tax – the 3 per cent surcharge and exceptional delays with selling former homes
- Land and buildings transaction tax (LBTT) – temporary extension to replacement dwelling period
- Close sectionTAX ADMINISTRATION
- Close sectionMay 2020
- Close sectionApril 2020
- Close sectionCOVID-19 / Coronavirus Updates
- Making Tax Digital (MTD) update(s)
- PERSONAL TAXATION
- Close sectionBUSINESS TAXATION
- Off-payroll working rollout to private sector: ATT welcomes delay
- Off-payroll working: House of Lords report highly critical of IR35 regime and implementation
- Coronavirus Job Retention Scheme – changes may not help some, warns LITRG
- Companies should postpone submitting early returns that straddle 1 April 2020
- VAT on e-publications to be 'zero-rated' from 1 May
- VAT error correction – submit form VAT652 by e-mail, Says ATT
- Close sectionTRUSTS, ESTATES AND INHERITANCE TAX
- Close sectionTAX ADMINISTRATION
- Close sectionMarch 2020
- Close sectionFebruary 2020
- Close sectionJanuary 2020
- Close section2019
- Close sectionDecember 2019
- Close sectionNovember 2019
- Close sectionOctober 2019
- Close sectionSeptember 2019
- Close sectionAugust 2019
- Close sectionJuly 2019
- Close sectionJune 2019
- Close sectionMay 2019
- Close sectionApril 2019
- Close sectionMarch 2019
- Close sectionFebruary 2019
- Close sectionJanuary 2019
- Close section2018
- Close sectionDecember 2018
- Close sectionNovember 2018
- Close sectionOctober 2018
- Close sectionSeptember 2018
- Close sectionAugust 2018
- Close sectionJuly 2018
- Close sectionJune 2018
- Close sectionMay 2018
- Close sectionApril 2018
- Close sectionMarch 2018
- Close sectionFebruary 2018
- Close sectionJanuary 2018
- Close section2017
- Close sectionTechnical Articles
- By reason of employment: Does it matter?
- Meeting Points
- The ‘wrong’ type of business?
- Watch your back (to back!)
- Have a subsidiary…just in case?
- The contentious terrain of Research and Development tax credits
- EBTs: IHT changes?
- Home loan schemes: Disappearing debt
- Eyes wide open
- Pretend it never happened?
- When is a claim not a claim?
- Extra time!
- All change for quality management
- Will cash be king?
- How to deal with profits or losses from furnished holiday lettings made by a company
- Out of time?
- Too late…or is it?
- An unlikely blockage?
- Income tax basis periods – all change from 2023
- STEP UK Tax, Trusts and Estates Conference 2022
- Incorporation and CGT: Decisions, decisions!
- Shrinking goodwill
- Penalties for being efficient?
- STEP UK Annual Tax Conference 2022
- Gifts that cast a long shadow
- Pensions: Asset contribution hiccups
- Risky business?
- CIOT Spring Virtual Conference
- Property business basis periods: Let’s pretend!
- Plastic packaging tax: Are you ready?
- Basis periods: Be prepared
- Bloomsbury Professional Private Client Taxation Conference
- Discovery Channels
- Bloomsbury Professional Property Tax Conference
- Allocate tax payments – before HMRC does!
- Property valuations: Too high?
- CIOT Spring Virtual Conference 2021
- Invisible asset
- Gift relief: A ‘loophole’ blocked
- Useful exemption or avoidance device?
- Jumping the queue!
- Gone fishing?
- Stamp duty: dredging the swamp!
- Unpaid tax? Not so fast!
- Another one bites the dust!
- No goodwill – but a large tax bill?
- HMRC emails – or are they?
- Employee Ownership Trusts: The “New Normal” for Ownership?
- IHT: valuations of assets in a falling market
- Disincorporation and downsizing
- A 'fishing' permit?
- Budget tax changes: the good, the bad, the indifferent!
- A good argument to stay single!
- Turning a blind eye?
- EIS and SEIS relief: another one bites the dust!
- Private residence relief: is timing everything?
- Goodwill – or is it?
- Tax planning: watch your conduct!
- Inheritance tax: who went first?
- Inheritance tax: all change?
- Business travel: can you prove it?
- A nice little perk!
- Wages payments to offspring: the 'purpose' test
- HMRC enquiries: business income or non-taxable source?
- HMRC assessment time limits: where are we now?
- Interest in possession trusts: mandating income
- Gifts with reservation: the family home
- The Finance Bill: here we go again!
- Making gifts and legacies: spelling it out
- Pay up …sooner!
- Principal private residence relief: mind the gap?
- Whose money is it?
- HMRC Enquiries: meeting up?
- Spouse's wage: allowable deduction?
- HMRC expects!
- Entrepreneurs' relief: a positive change
- The long arm of HMRC
- Closure notices: you're taking too long!
- Test your knowledge!
- Does your advice count?
- What's in a name?
- Keep it simple?
- Joint property and form 17: practical issues
- A family affair
- CIS: don't become an 'accidental' contractor
- IHT and lifetime gifts: what's the value?
- Buy-to-let landlords: the new 'tax'
- HMRC makes mistakes too!
- Open or closed …or both!