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Practical points 2018 - Business tax

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 16 January 2018
  • Archived on: 01 January 2019

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to business taxes and reliefs, including: capital allowances; cash basis; corporation tax; entrepreneurs relief; and self-employed taxation. These brief practical points are published each month in the faculty's magazine TAXline.

The government has said the new fees will come into effect in April 2019 and are necessary to support the Courts and Tribunal Service as a whole. But the fact that the proposed increase was not announced in the Budget has led to accusations that the government is trying to bring this in by the back door and that the new fees are a tax on the bereaved.

The following paragraphs have been inserted at CTM36340: