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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.

2018 TAXguides

TAXguide 16/18: EBTs and contractor loan schemes

In this TAXguide Rebecca Benneyworth answers questions raised in response to the Tax Faculty webinar on employee benefit trust strategies and contractor loan schemes, which was broadcast on 8 August. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 15/18: The cash basis for traders and landlords

In this practical TAXguide Sarah Bradford, director of Writetax and editor of Small Business Tax and Finance, explores the cash basis of assessment as it applies to traders and landlords. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 13/18: IHT on overseas property

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 13/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions covering the extension of inheritance tax (IHT). Read a summary here and download the full guide.

TAXguide 12/18: Charities tax

In this TAXguide Paul Bater discusses developments concerning the direct and indirect tax treatment of charitable and other non-profit making organisations, including the latest in charitable giving.

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2017 TAXguides

TAXguide 23/17: VAT MOSS

07-12-2017

In TAXguide 23/17, Neil Gaskell explains the changes introduced on 1 January 2015 to the VAT rules for business to consumer supplies of digital services within the EU. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 22/17: TAAR very much

07-12-2017

In TAXguide 22/17, Pete Miller answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘TAAR very much reconstructions and winding up’’, broadcast on 1 December 2017. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 21/17: The tax implications of Brexit

23-08-2018

Although many of the implications of Brexit are currently unknown, VAT and customs duties are likely to be affected. This guide outlines the potential tax consequences. This guide was updated following the publication on 23 August 2018 of guidance from HMRC as to what will happen if there is no Brexit deal.

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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

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