Tax technical releases

TAXGUIDE 2/12

Employment taxes and national insurance contributions Agreed note of matters raised in 2011 with HM Revenue & Customs

TAXGUIDE 1/12

Guidance on Entrepreneurs' Relief - practical points

TAXGUIDE 5/11

Guidance on Inheritance Tax - Business property relief and groups of companies

Finance Bill 2012 - Summary of the draft clauses

A summary by the Tax Faculty.

TAXGUIDE 4/11

Guidance on foreign currency issues

HMRC Single Compliance Process

Briefing Paper for Tax Agents

Pensions - Act now to maximise Tax Relief

Guidance on the opportunity to nominate a new end-date for pension input periods.

TAXGUIDE 3/11 Employer Taxes including National Insurance Contributions

Guidance containing agreed notes of meetings in July and November 2010 with HM Revenue & Customs.

LC SME Single Compliance Process (SCP)

TAXGUIDE 2/08: Capital Gains Tax Following the 2007 Pre-Budget Report and Entrepreneurs' Relief

Guidance on the proposed changes to capital gains tax announced in the 2007 Pre-Budget Report, as further amended by the proposed ‘entrepreneurs’ relief’ in 2008.

TAXGUIDE 2/11 Offshore Trusts and the Mid-year CGT Changes

Guidance on Offshore Trust and the Capital Gains Tax Anti-avoidance Legislation.

TAXGUIDE 1/11 Professional Conduct in Relation to Taxation

Guidance to assist members on their professional conduct in relation to taxation, including practical advice about ethical and legal issues.

TAXGUIDE 6/10 Guidance on the Capital Gains Tax Changes in Finance (No 2) Act 2010

Guidance on the changes to capital gains tax announced in the emergency Budget on 22 June 2010 and enacted by Finance (No 2) Act 2010.

TAXGUIDE 1/10 Mansworth V Jelley revisited

Guidance explaining HMRC’s change of view in respect of shares acquired before 10 April 2003 exercising employee share options - allowing deductions & capital losses.

TAXGUIDE 5/10 Settlor-interested trusts: Vires for Settlors Obtaining Credit for Tax Paid by the Trustees

Guidance to clarify the legal right of settlors of settlor-interested trusts to take credit for tax paid by the trustees of such trusts.

TAXGUIDE 3/10 Trustee residence

Guidance covering the residence status of trusts in different circumstances.

TAXGUIDE 2/10 Employer Taxes including National Insurance Contributions

Guidance containing agreed notes of a meeting in February 2010 with HM Revenue & Customs.

UK Resident Foreign Domiciliaries

Guidance highlighting critical issues and provides an overview of some key practical points pertaining to the completion of 2008/09 tax returns for UK resident foreign domiciliaries.

Prevention of IT related tax fraud: Advice for tax agents and advisers

Guidance issued in response to recent fraudulent activity.

TAXGUIDE 5/09 Transfer of Income Streams - Finance Bill 2009 Clause 49 and Schedule 25

Guidance containing correspondence between the Tax Faculty of ICAEW and HM Revenue and Customs.

TAXGUIDE 4/09 Money laundering - Supplementary Guidance for the Tax Practitioner

Guidance on the prevention of money laundering & the countering of terrorist financing for those providing tax services in the UK.

TAXGUIDE 2/09

Engagement letters for tax practictioners issued in March 2009 - showing tracked changes from previous version

TAXGUIDE 2/09

Engagement letters for tax practitioners published March 2009

TAXGUIDE 3/09 UK Tax Deductions for Contributions to Overseas Pensions Schemes

Guidance prepared in response to concerns about the continued deductibility for UK tax purposes of pension contributions made to overseas pension schemes following the FA 2006 changes.

TAXGUIDE 2/09 Engagement letters for tax practitioners

Guidance to tax practitioners about engagement letters for tax work.

TAXGUIDE 1/09 Domicile Remittance Basis and Residence: Guidance on the New Rules

Guidance on changes to the rules on domicile, the remittance basis and residence which apply from 6 April 2008.

TAXGUIDE 7/08 Service Companies Question on Self Assessment Returns

Guidance on service companies question on self assessment returns.

TAXGUIDE 5/08: IHT business property relief - HMRC clearances

Guidance on HMRC clearance services published August 2008.

TAXGUIDE 6/07 Income Shifting - Guidance on Draft Legislation

Guidance on draft legislation published on 6 December 2007 by HM Treasury and HMRC.

TAXGUIDE 5/07 Changes to the Residence and Domicile in the 2007 Pre-Budget Report

Guidance on the implications of the changes to residence and domicile announced in the 2007 Pre-Budget Report.

TAXGUIDE 3/07 HMRC Offshore Disclosure Facility

Guidance to help members of the professional bodies with the 'Offshore Disclosure Facility' announced by HMRC in 2007.

TAXGUIDE 2/07 Pre-Owned Assets Tax and Trusts for Benefit of Settlor: Section 80 Finance Act 2006

Guidance which contains text of correspondence between HM Revenue & Customs and the ICAEW Tax Faculty in late 2006 and early 2007.

TAXGUIDE 1/07 Inheritance Tax and Trusts Schedule 20 Finance Act 2006

Guidance that contains text of correspondence between HM Revenue & Customs and the ICAEW Tax Faculty in late 2006

TAXGUIDE 8/06 UITF 40 and Taxation

Guidance on the practical issues that arise in computing taxable profits as a result of the introduction of UITF 40.

TAXGUIDE 6/06 NI Constributions Bill now NI Contributions Act 2006

Guidance on the proposed amendments and government responses. Correspondence with Government on the Bill including comments to the Paymaster General (TAXREP 53/05) and suggested amendments to the Bill (TAXREP 54/05).

TAXGUIDE 5/06 Tax Aspects of UITF Abstract 40

Guidance on the tax implications of UITF Abstract 40 (UITF 40).

TAXGUIDE 9/06 Finance (No 2) Bill 2006

Guidance containting replies from HMRC to representations submitted in 2006 by ICAEW Tax Faculty to Government (TAXREP 13/06) commenting on the Finance Bill.

TAXGUIDE 3/06 Finance (No 2) Act 2005

Guidance of replies from HMRC to representations TAXREPs 26/05 and 29/05 to the Paymaster General by the Tax Faculty of the ICAEW, commenting on the Finance Bill 2005.

TAXGUIDE 2/06 Finance Act 2005 Representations and HMRC Responses

Guidance of replies from HMRC to representation TAXREP 23/05 to the Treasury by the Tax Faculty of ICAEW commenting on the Finance Act 2005

TAXGUIDE 1/06 Settlement Provisions and Disclosure Issues

Guidance to assist members with the issue of disclosure on tax returns of income received from small businesses with reference to the settlements legislation.

TAXGUIDE 4/06 Finance Bill 2005 Open Day - 'Avoidance involving tax arbitrage' and 'Financial arrangements'

Guidance containing agreed notes of a meeting between HM Revenue and Customs and HM Treasury and Representative Bodies including the Tax Faculty of the ICAEW.

TAXGUIDE 3/05 International Tax: Spring 2005 Proposals

Guidance of agreed notes of a meeting on 20 May 2005 between HM Revenue and Customs and HM Treasury and the Tax Faculty of ICAEW.

TAXGUIDE 1/05 Penalties for Employers who File P35/P14 on Paper

Guidance containing a letter received from HM Revenue & Customs in response to a memorandum submitted in March 2005 by the Tax Faculty of ICAEW.

TAXGUIDE 2/05 Current Issues in Tax Investigations

Guidance of agreed notes of meeting on 22 February 2005 between the Inland Revenue and the Tax Investigation Practitioners Group of the Tax Faculty of ICAEW.

TAXGUIDE 6/04 Form 42: Employment-related Securities

Guidance on reporting requirements, Tax Faculty representations and Revenue responses.

TAXGUIDE 3/04 Tax Credits Renewal Process - A Case Study

Guidance on looming tax credit deadline - what do you need to do by 30 September 2004.

TAXGUIDE 4/04 Finance Bill of Spring 2004

Guidance containing replies from the Inland Revenue to representations TAXREP19/04 and TAXREP 23/04 submitted in 2004 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 2/04 VAT and the Professional Fees of Accountants

Guidance for accountants on the VAT treatment of transactions with clients

TAXGUIDE 4/03 Finance Bill of Spring 2003: Tax Faculty Representations and Revenue's responses

Guidance containing replies from the Inland Revenue to representation TAXREP 14/03 submitted in 2003 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 3/03 Finance Bill of Spring 2003: Tax Faculty Representations and Customs' Responses

Guidance containg replies from HM Customs and Excise to representation TAXREP 14/03 submitted in 2003 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 1/03 Tax Treatment of Options Following Mansworth v Jelley

Guidance for those with clients who have exercised unapproved employee share options, ensuring that protective claims are lodged before 31 January.

TAXGUIDE 2/03 Finance Bill of Spring 2002: Representations and Tax Authority Responses

Guidance containing replies from the Inland Revenue and HM Customs and Excise to representation TAXREP 17/02 submitted in 2002 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 4/01 Taxline Supplement

The Tax Faculty tenth Birthday celebration supplement, summarising key achievements and future ideas.

TAXGUIDE 5/01 Finance Bill of Spring 2001

Guidance containing replies from H.M. Customs and Excise to representation TAXREP 6/01 submitted in 2001 by the Tax Faculty to the Chancellor of the Exchequer

TAXGUIDE 3/01 Finance Bill of Spring 2001

Guidance containing replies from the Inland Revenue to representation TAXREP 6/01 submitted in 2001 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 5/04 Finance Bill of Spring 2004

Guidance containing replies from HM Customs and Excise and HM Treasury to representation TAXREP19/04 submitted in 2004 by the Tax Faculty to the Chancellor of the Exchequer.

TAXGUIDE 8/00 The Tax Faculty's Tax Manifesto - A Taxpayer's Manifesto for a Better Tax System.

Guidance note that outlines what taxpayers are entitled to expect from a rational tax system and from those who administer it.

TAXGUIDE 1/01 Direct Taxation Procedural Matters/Self Assessment

Guidance of agreed notes of a meeting in October 2000 between the Tax Faculty and the Inland Revenue.

TAXGUIDE 7/00 National Minimum Wage

Guidance on the impact of national minimum wage on directors etc issued in September 2000.

TAXGUIDE 6/00 Living with IR35

Guidance on IR35: everything you need to know.

TAXGUIDE 4/00 Appeals to the General Commissioners - a questions and answers guide

Guidance on the ‘Commissioners for the General Purposes of the Income Tax.’ Concentrating on individual taxpayers but applies equally to corporation tax payers.

TAXGUIDE 2/00 Towards A Better Tax System - Practical Consideration of the Ten Tenets

Ten principles or tenets that should underpin all tax legislation were formulated in a previous discussion paper. This guidance notes discusses these, with the contributed views from members of the Tax Faculty.

TAXGUIDE 9/00 Finance Bill of Spring 2000

Guidance containing replies from H M Customs and Excise and the Inland Revenue to representation TAXREP 17/00 submitted in 2000 by the Tax Faculty to the Chancellor of the Exchequer

TAXGUIDE 5/00 Meeting Between the Representive Bodies and the Accounting Standards Board

Guidance of agreed notes of a meeting on 19 April 2000 between the representative bodies [ICAEW, CIOT and ACCA] and the ASC.

TAXGUIDE 4/99: Towards a better tax system

Guidance of a discussion paper stating the Tax Faculty's Ten Tenets for a better tax system.

TAXGUIDE 3/00 Direct Taxation Procedural Matters/Self Assessment

Guidance of agreed notes of a meeting in October 1999 between the Tax Faculty and the Inland Revenue.

TAXGUIDE 3/99 Finance Bill of Spring 1999

Guidance of replies from Customs & Excise and the Inland Revenue to representations submitted in May 1999 to the Chancellor of the Exchequer.

TAXGUIDE 1/99 Direct Taxation Procedural Matters/Self Assessment

Guidance of agreed notes of a meeting in November 1999 and subsequent correspondence between the Tax Faculty and the Inland Revenue.

TAXGUIDE 2/99 International Tax

Guidance of agreed notes of a meeting in November 1998 of the Tax Faculty and other bodies with the Inland Revenue. .