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Displaying 1-10 of 23 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 publishes guidance on CGT on UK property disposals
- Article
- 21 Dec 2021
Reporting of capital gains tax on disposals of UK residential property has been beset by problems since its introduction in April 2020. ICAEW’s Tax Faculty highlights new guidance published in HMRC’s manuals and other available information.
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.
A new way for agents to obtain pay and tax details
- Article
- 15 Dec 2021
HMRC is developing a new service that gives agents access to pay and tax details for their clients and will cut out the need to contact HMRC when the client can’t provide P60s. ICAEW’s Tax Faculty explains how to join the trial.
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.
Displaying 1-10 of 23 results