Displaying 1-10 of 58 results
Payroll and rewards 2024 webinar slides
- 12 Apr 2024
- PDF (1,677kb)
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
Exclusive
TAXguide 03-24 Payroll rates and allowances 2024/25
- Technical release
- 08 Apr 2024
- PDF (541kb)
TAXguide 03-24 Payroll rates and allowances 2024/25
Tax news in brief 20 March 2024
- Article
- 19 Mar 2024
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
Spring Budget 2024: measures for business
- Article
- 06 Mar 2024
As promised in the Autumn Statement, the Chancellor used the Spring Budget 2024 to announce a suite of tax relief changes to incentivise and support growth in the UK’s creative sector.
Navigating the path to Scotland's clean energy future
- Article
- 22 Feb 2024
Over the past decade, Scotland has made remarkable strides in renewable energy deployment, doubling its renewable generation capacity to c.15 Gigawatts (‘GW’) today. The Scottish Government has set ambitious targets to add an additional 20GW of capacity by 2030. Scottish businesses are at the heart of driving deployment and achieving Scotland’s Net Zero ambitions.
Tax Faculty responds to LTT freeports consultation
- Article
- 12 Feb 2024
The draft legislation may not give the Welsh government’s intended outcome for full and partial LTT relief for special tax sites.
ICAEW REP 017-24 Consultation on the proposed land transaction tax (LTT) special tax sites relief
- Representation
- 12 Feb 2024
- PDF (247kb)
A representation dated 9 February 2024 to a consultation published by the Welsh Government on 19 December 2023.
ICAEW technical round-up: January 2024
- Article
- 30 Jan 2024
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
LTT relief for Welsh freeports will be different
- Article
- 17 Jan 2024
Welsh government consultation on land transaction tax (LTT) relief for special tax sites in freeports and investment zones highlights six differences compared to the stamp duty land tax (SDLT) relief in England.
Exclusive
Emerging opportunities and pitfalls in real estate tax
- Article
- 30 Nov 2023
Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.
Displaying 1-10 of 58 results