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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 10/18: IR35 contract reviews

In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 09/18: simple assessment

In TAXguide 09/18 Caroline Miskin explains what a simple assessment is and how HMRC is using them to reduce the number of taxpayers from self assessment. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 07/18: Deemed domicile changes – trust protections

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 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 for trust protections.

TAXguide 06/18: Rebasing and CGT foreign capital losses election

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 06/18 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 for rebasing and the changes to the CGT foreign capital losses election. Read a summary and download the full guide.

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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

06-12-2017

Although many of the tax implications of Brexit are currently unknown it is VAT and customs duties which are most likely to be affected. As these are based on EU law, Brexit provides an opportunity for the UK government to make legislative changes to these taxes. In this guide ICAEW's Tax Faculty outlines the potential consequences.

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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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