Don't miss out on what is happening in the world of accountancy. If you are a member you can change your contact preferences so it is delivered directly to your mailbox.
Displaying 1-10 of 16 results
OECD releases model rules for 15% global minimum tax
- Article
- 21 Dec 2021
Model rules released by the OECD will provide governments with a template to assist in the implementation of a minimum tax rate from 2023.
Statutory Sick Pay Rebate Scheme reintroduced for small businesses
- Article
- 21 Dec 2021
Employers with fewer than 250 employees will be able to claim up to two weeks’ SSP per employee for COVID-related sickness absences occurring from 21 December 2021
HMRC flags common errors in applying intangible fixed asset rules
- Article
- 17 Dec 2021
In Agent Update 91, HMRC has set out the most common errors made and areas of difficulty that advisers face in applying the intangible fixed asset rules.
SSP self-certification period temporarily extended to 28 days
- Article
- 17 Dec 2021
Employees can normally self-certify sickness absence for the first seven days. Temporarily, they can self-certify for 28 days, to enable GPs to focus on the COVID-19 booster programme. ICAEW’s Tax Faculty explains this temporary extension.
Obtaining missing UTRs for corporate non-resident landlords
- Article
- 16 Dec 2021
As the filing deadline for the first CT returns for many corporate non-resident landlords approaches, agents are discovering that some clients have not received their unique taxpayer reference. ICAEW’s Tax Faculty explains what to do.
Notification of uncertain tax treatments: amendment to notification dates
- Article
- 16 Dec 2021
The government has tabled amendments to Finance Bill 2021-22 to ensure notification of uncertain tax treatments by large businesses triggered by an accounting provision would not be required until after the provision has been made.
No tax exemption for flu vaccine reimbursements
- Article
- 15 Dec 2021
Employers may want to ensure that their workforce is protected from seasonal flu, but as ICAEW’s Tax Faculty explains, they should be aware that the various methods of provision can have differing tax consequences.
Tax news in brief
- Article
- 15 Dec 2021
Highlights from the broader tax news for the week ending 15 December, including: the Scottish Budget and the latest Employer Bulletin.
MTD ITSA: how to join the pilot
- Article
- 13 Dec 2021
Taxpayers can now sign up to the MTD ITSA pilot through their software provider only. The option to sign up directly from gov.uk has been removed pending publication of a pilot roadmap in early 2022.
Time to pay self-serve limit remains at £30,000
- Article
- 10 Dec 2021
HMRC is reminding taxpayers of the option to set up a self-serve time to pay arrangement if they are unable to pay their self assessment bill.
Displaying 1-10 of 16 results