Displaying 1-10 of 39 results
Tax news in brief 10 February 2026
- Article
- 10 Feb 2026
Highlights from the broader tax news for the week ending 10 February 2026, including: new guidance from HMRC on sharing group structure information; and details of new investment zone tax sites.
Exclusive
Budget changes to capital allowances
- Article
- 23 Jan 2026
Richard Jones explores the changes announced to capital allowances at the Autumn Budget 2025, including the introduction of a new 40% first year allowance (FYA) and the reduction in the main rate of writing down allowances (WDA).
Tax news in brief 2 December 2025
- Article
- 02 Dec 2025
Highlights from the broader tax news for the week ending 2 December 2025, including: new guidelines from HMRC on investment zone tax reliefs; and a HMRC one-to-many campaign focused on hauliers.
03 04 2025 payroll and reward update 2025
- Speech or presentation
- 09 Apr 2025
- PDF (1,873kb)
Presentation to accompany the Tax Faculty webinar Payroll and reward update 2025, broadcast 3 April 2025.
TAXguide 02/25: Payroll rates, allowances and thresholds in 2025/26
- Technical release
- 13 Mar 2025
- PDF (657kb)
PAYE rates, thresholds, allowances, etc for employers in 2025/26 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel benefits-in-kind.
Tax news in brief 23 October 2024
- Article
- 22 Oct 2024
Highlights from the broader tax news for the week ending 23 October 2024, including: a new GAAR advisory panel opinion; updated guidance on employment related securities; and developments with regard to the Celtic freeport tax sites.
Exclusive
Why special tax sites really are special
- Article
- 30 May 2024
Enhanced capital allowances may be claimed where qualifying expenditure is incurred in freeports and investment zones. Bryan Crawford looks at the conditions for making a claim and explains how businesses can benefit from the reliefs.
Special tax sites postcode reporting burdensome says ICAEW
- Article
- 21 May 2024
Draft regulations requiring employers in freeport and investment zones to report workplace postcodes may deter claims for national insurance contributions (NIC) relief.
ICAEW REP 046/24 Freeport and Investment Zone Employer NIC reliefs reporting requirements
- Representation
- 15 May 2024
- PDF (237kb)
A representation dated 15 May 2024 to a consultation published by HMRC on 18 April 2024.
Payroll and rewards 2024 webinar slides
- Speech or presentation
- 12 Apr 2024
- PDF (1,677kb)
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
Displaying 1-10 of 39 results