Displaying 1-20 of 1069 results
New guidance on VAT treatment of supplies of medical staff
- Article
- 19 Dec 2025
HMRC has updated its position on the VAT treatment of the supply of temporary medical staff (locum doctors), and explained how businesses can claim a refund of overpaid VAT, in Revenue and Customs Brief 9 (2025).
Agents may be overlooking IHT on cryptoassets
- Article
- 19 Dec 2025
HMRC is writing to agents who have previously submitted inheritance tax (IHT) returns to raise awareness of the requirement to account for IHT on cryptoassets. Any returns that contain an error should be corrected.
Public finances on track to reach OBR’s revised full year forecast
- Article
- 19 Dec 2025
The public finance budget overrun was £16bn in the eight months to November 2025 and is expected to reach £20bn by the end of March 2026.
Chart of the week: Inflation
- Article
- 19 Dec 2025
The Bank of England’s Christmas present to the nation of a cut in interest rates prompts our chart of the week to take a look at what is going under the hood of inflation.
Strengthening global relationships in 2025
- Article
- 18 Dec 2025
In an increasingly interconnected global economy, ICAEW’s international presence plays a vital role in strengthening the accountancy profession, influencing policy, and supporting members wherever they live and work. Find out more about what was achieved this year.
Member Insights 2025: Lessons in resilience
- Article
- 18 Dec 2025
Across the year, members navigated a challenging mix of rising employment costs, geopolitical tensions, tariff disruption, subdued consumer confidence and a persistent lack of policy certainty.
Your membership: Tax content to prepare you for 2026
- Article
- 17 Dec 2025
From mandatory agent registration with HMRC to the start of Making Tax Digital for income tax, 2026 is shaping up to be a particularly challenging year for everyone working in tax. Stay informed and earn CPD with ICAEW’s tax content.
Influencing policy throughout 2025
- Article
- 17 Dec 2025
As the Labour government marked its first year in power, ICAEW has worked to ensure members’ views are heard by policymakers on important issues, including employment rights, industrial strategy, apprenticeship funding and audit and corporate governance reform.
Using provisional figures in the tax return
- Article
- 16 Dec 2025
In the run-up to the filing deadline for the 2024/25 self assessment tax return, ICAEW’s Tax Faculty explains why care should be taken when using provisional figures.
Agents with late VAT returns targeted by HMRC
- Article
- 15 Dec 2025
HMRC is writing to agents with at least two overdue VAT returns and asking them to resolve the situation by 7 February 2026 or face action, including having their agent codes suspended.
Can the government’s Business Growth Service get small businesses growing?
- Article
- 15 Dec 2025
The Business Growth Service is designed to make it easier for small businesses to find the support they need.
Early tax return filers asked to check claims for investors’ relief
- Article
- 12 Dec 2025
HMRC is writing to taxpayers who submitted their self assessment tax return for 2024/25 before October 2025 where the return included a claim for investors’ relief that HMRC has reason to believe may be invalid.
Chart of the week: Net migration
- Article
- 12 Dec 2025
Our chart this week illustrates the fall, rise and fall again of net inward migration over the past eight years and asks whether it will bounce back to hit the OBR’s long-term assumption by the end of the decade.
What are salary sacrificed pension contributions?
- Article
- 10 Dec 2025
ICAEW’s Tax Faculty explains the circumstances in which the cap on the national insurance contributions (NIC) exemption for salary sacrificed pension contributions, announced at the Autumn Budget 2025, are likely to apply.
Chart of the week: Budget 2025 debt blues
- Article
- 05 Dec 2025
Our chart this week illustrates how despite being a “tax-raising Budget”, the cumulative net effect of all the changes announced last week is to add £61bn to the public sector net debt forecast for 31 March 2030.
Budget expected to have negative impact on businesses, says ICAEW
- Article
- 04 Dec 2025
An ICAEW poll has found that close to three-quarters of respondents agreed the Budget would negatively impact their organisation.
Taxpayers reminded to ensure returns are correct and complete
- Article
- 03 Dec 2025
Following the publication of guidance earlier this year, HMRC is asking wealthy taxpayers to ensure that any legal interpretation applied in a tax return or other document sent to HMRC is "correct in both fact and law”.
Budget: New loan charge settlement opportunity
- Article
- 02 Dec 2025
The government has said it will accept almost all of Ray McCann’s recommendations for a new settlement opportunity and go further by writing off the first £5,000 of debt, in the hope that this will give individuals “a path to resolution”.
Budget 2025 announcements you may have missed
- Article
- 02 Dec 2025
ICAEW’s Tax Faculty provides a summary of some of the Autumn Budget 2025 measures that didn’t make the headlines, from changes to tax relief for homeworkers to proposals for companies to report payments made to participators.
Companies first to be contacted about direct recovery of debts
- Article
- 01 Dec 2025
ICAEW understands that some companies have received letters warning that HMRC may consider recovering funds it is owed directly from the company’s bank or building society accounts, with more to follow.
Displaying 1-20 of 1069 results