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TAXguides

TAXguides are published by ICAEW Tax Faculty.

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TAXguides provide practical guidance to practitioners on important developments to tax practice and policy. Tax Faculty members are able to download all guides in their entirety.

All TAXguides published after 1 January 2017 are listed below, and guidance published before this date is listed underneath. Those guides that are not listed below have been withdrawn and archived.

TAXguide 17/17 – FRS 102: what are the tax implications?

25-09-2017

TAXguide 17/17 answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘FRS 102: what are the tax implications?’ broadcast on 22 August 2017, with answers provided by Sharon Cooke, Director, SWAT UK Ltd.

TAXguide 16/17: Employment intermediaries

08-09-2017

In TAXguide 16/17, David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015 changes. He examines their practical impact and incorporates the further changes introduced in 2016 and 2017. This publication replaces TAXguide 03/15 and is based on legislation, HMRC guidance and other available material at 1 August 2017.

TAXguide 14/17 – Personal tax refresher

01-09-2017

TAXguide 14/17 answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘personal tax refresher’, broadcast on 9 August 2017, with answers provided by Sarah Ghaffari, Technical Manager, SME Business Tax and Sue Moore, Technical Manager, Private Clients.

TAXguide 13/17 - Trusts and mandated income

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03-08-2017

Following the changes to the taxation of dividends and interest generally being paid gross, the question has arisen as to what is meant by mandated income in connection with the completion of SA900. TAXguide 13/17 outlines a series of scenarios posed to HMRC to clarify the position, alongside HMRC's response.

TAXguide 12/17 - Common reporting standard: requirement to notify clients

30-06-2017

In TAXguide 12/17 the Tax Faculty explains the new legal requirement for financial institutions and professionals, including tax advisers, to write to clients to whom they have given advice on offshore matters. The legal requirement to notify clients does not apply to all advisers nor to all clients. The guide outlines the rules, suggests how you might comply and provides a draft client letter.

TAXguide 09/17 - FRS 102: loans at non-market rates

07-04-2017

This TAXguide considers the tax treatment of loans at non-market rates of interest to companies. This follows changes to the accounting rules introduced in FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland), which apply to accounting periods beginning on or after 1 January 2015 (1 January 2016 for small entities), and the impact of changes to the loan relationship rules which generally come into effect from accounting periods commencing on or after 1 January 2016.

TAXguide 05/17 - Tainting protected settlements

08-03-2017

Reforms to the taxation of non UK domiciled individuals resident in the UK are set to change from 6 April 2017. TAXguide 05/17 outlines practical situations where the protected status of a trust set up before an individual was deemed to be domiciled in the UK might be affected.

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Tax guides published before 2017:

The list below contains all tax guides that remain relevant and accurate. Those guides that are not listed below have been withdrawn and archived. If you would like to review an archived guide please get in touch: taxfac@icaew.com.

TAXGUIDE 04/16

Professional Conduct in Relation to Taxation (PCRT): guidance applicable from 1 March 2017 on how members in tax should act in difficult situations. For guidance prior to 01 March 2017 see TAXGUIDE 01/15

TAXGUIDE 02/16

30-03-2016

Company distributions - transactions in securities regime and liquidation distributions targeted anti-avoidance rule

TAXGUIDE 01/16

05-02-2016

Transactions in Securities: Company Distributions

TAXGUIDE 13/15

22-12-2015

Use of foreign income and gains as loan collateral for a relevant debt - update

TAXGUIDE 12/15

06-11-2015

Reforms to the Taxation of Non Domiciles - Meeting notes

TAXGUIDE 11/15

03-11-2015

Use of foreign income and gains as loan collateral

TAXGUIDE 10/15

27-10-2015

Inheritance Tax and Trusts: Trust variations and settlements

TAXGUIDE 09/15

26-10-2015

Inheritance Tax and Trusts: Update on Finance Act 2006 - Agreed correspondence with HMRC (replaces TAXGUIDE 01/07)

TAXGUIDE 08/15

16-09-2015

Non-domiciliary announcements made at summer budget 2015

TAXGUIDE 07/15

14-09-2015

Finance Act 2015 Changes to entrepreneurs' relief

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