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Employment taxes and national insurance contributions
Agreed note of matters raised in 2011 with HM Revenue & Customs
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Guidance on Entrepreneurs' Relief - practical points
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Guidance on Inheritance Tax - Business property relief and groups of companies
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A summary by the Tax Faculty.
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Engagement letters for tax practictioners issued in March 2009 - showing tracked changes from previous version
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Engagement letters for tax practitioners published March 2009
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Guidance on foreign currency issues
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Guidance containing agreed notes of meetings in July and November 2010 with HM Revenue & Customs.
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Guidance on Offshore Trust and the Capital Gains Tax Anti-avoidance Legislation.
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Guidance to assist members on their professional conduct in relation to taxation, including practical advice about ethical and legal issues.
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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.
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Guidance to clarify the legal right of settlors of settlor-interested trusts to take credit for tax paid by the trustees of such trusts.
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Guidance covering the residence status of trusts in different circumstances.
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Guidance containing agreed notes of a meeting in February 2010 with HM Revenue & Customs.
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Guidance explaining HMRC’s change of view in respect of shares acquired before 10 April 2003 exercising employee share options - allowing deductions & capital losses.
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Guidance containing correspondence between the Tax Faculty of ICAEW and HM Revenue and Customs.
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Guidance on the prevention of money laundering & the countering of terrorist financing for those providing tax services in the UK.
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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.
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Guidance to tax practitioners about engagement letters for tax work.
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Guidance on changes to the rules on domicile, the remittance basis and residence which apply from 6 April 2008.
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Guidance on service companies question on self assessment returns.
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Guidance on HMRC clearance services published August 2008.
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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.
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Guidance on draft legislation published on 6 December 2007 by HM Treasury and HMRC.
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Guidance on the implications of the changes to residence and domicile announced in the 2007 Pre-Budget Report.
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Guidance to help members of the professional bodies with the 'Offshore Disclosure Facility' announced by HMRC in 2007.
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Guidance which contains text of correspondence between HM Revenue & Customs and the ICAEW Tax Faculty in late 2006 and early 2007.
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Guidance that contains text of correspondence between HM Revenue & Customs and the ICAEW Tax Faculty in late 2006
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Guidance containting replies from HMRC to representations submitted in 2006 by ICAEW Tax Faculty to Government (TAXREP 13/06) commenting on the Finance Bill.
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Guidance on the practical issues that arise in computing taxable profits as a result of the introduction of UITF 40.
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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).
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Guidance on the tax implications of UITF Abstract 40 (UITF 40).
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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.
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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.
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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
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Guidance to assist members with the issue of disclosure on tax returns of income received from small businesses with reference to the settlements legislation.
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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.
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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.
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Guidance containing a letter received from HM Revenue & Customs in response to a memorandum submitted in March 2005 by the Tax Faculty of ICAEW.
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Guidance on reporting requirements, Tax Faculty representations and Revenue responses.
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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.
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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.
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Guidance on looming tax credit deadline - what do you need to do by 30 September 2004.
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Guidance for accountants on the VAT treatment of transactions with clients
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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.
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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.
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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.
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Guidance for those with clients who have exercised unapproved employee share options, ensuring that protective claims are lodged before 31 January.
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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
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The Tax Faculty tenth Birthday celebration supplement, summarising key achievements and future ideas.
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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.
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Guidance of agreed notes of a meeting in October 2000 between the Tax Faculty and the Inland Revenue.
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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
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Guidance note that outlines what taxpayers are entitled to expect from a rational tax system and from those who administer it.
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Guidance on the impact of national minimum wage on directors etc issued in September 2000.
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Guidance on IR35: everything you need to know.
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Guidance of agreed notes of a meeting on 19 April 2000 between the representative bodies [ICAEW, CIOT and ACCA] and the ASC.
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Guidance on the ‘Commissioners for the General Purposes of the Income Tax.’ Concentrating on individual taxpayers but applies equally to corporation tax payers.
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Guidance of agreed notes of a meeting in October 1999 between the Tax Faculty and the Inland Revenue.
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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.
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Guidance of a discussion paper stating the Tax Faculty's Ten Tenets for a better tax system.
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Guidance of replies from Customs & Excise and the Inland Revenue to representations submitted in May 1999 to the Chancellor of the Exchequer.
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Guidance of agreed notes of a meeting in November 1998 of the Tax Faculty and other bodies with the Inland Revenue. .
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Guidance of agreed notes of a meeting in November 1999 and subsequent correspondence between the Tax Faculty and the Inland Revenue.
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Briefing Paper for Tax Agents
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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.
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Guidance issued in response to recent fraudulent activity.
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Guidance on the opportunity to nominate a new end-date for pension input periods.