The Finance Act 2019 received Royal Assent on 12 February 2019. It was originally introduced to Parliament as Finance (No.3) Bill 2018. On this page you can find guidance, parliamentary papers, representations and other commentary on the Bill's progress into law.

Technical managers from ICAEW Tax Faculty provide a summary of all the new announcements relating to tax in the 2018 Budget.

Two days after the 2018 Budget, Frank Haskew and Anita Monteith from the Tax Faculty, were joined by ICAEW's Public Sector Director Ross Campbell to discuss Philip Hammond's announcements.

ICAEW's Tax Faculty has responded to HM Treasury's invitation for comments ahead of the 2018 Budget. The response concludes that there should be no new policy initiatives on tax at this time. Attention should instead be given to enabling taxpayers easily to fulfil their obligations and to understand their entitlements. Coping with HMRC’s digital systems has been made more difficult by the number of policy changes.

An introduction to IR35, what it is and why it is important.

Questions were raised at a recent Tax Discussion Group over the tax requirements governing dividends paid to a wide range of family shareholders in a limited company.

A summary of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, including information on disclosure exemptions, who should apply the standard, current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.

The Scottish Parliament has a package of powers to set a number of taxes , and with the first devolved taxes for Wales to go live on Easter Sunday 1 April 2018 , the question arises about what is to happen in Northern Ireland?

The lack of international consensus on taxing the digital economy is creating a vacuum of uncertainty. Wendy Nicholls explains what is on the horizon and how you can deal with the implications.

Two viewpoints on MTD from the Farming & Rural Business Community.

Making Tax Digital (MTD) is making a fundamental change to the way the tax system works. From April 2019 VAT returns must be submitted to HMRC by means of a compatible software solution communicating digitally via HMRC's API platform.

The webinar will discuss key findings from the report on how to best manage the modernisation of a tax administration, including examples and anecdotes from the US and China, but also lesser-known stories from the likes of Estonia, Brazil, and Italy.

Join Anita Monteith, Sarah Ghaffari and Caroline Miskin for the latest information on preparing for MTD for VAT which starts from April 2019.

An introduction to residence nil rate band.

The webinar will discuss key findings from the report on how to best manage the modernisation of a tax administration, including examples and anecdotes from the US and China, but also lesser-known stories from the likes of Estonia, Brazil, and Italy.

If HMRC treats all directors’ loans as disguised remuneration, then there will be implications for insolvency practitioners recovering payments made to directors, says Paul Weber, North London area society chair.

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work. The latest version came into effect on 1 March 2017 and has now been republished in a new digital format designed to make it easier to navigate than the existing paper version.

Julie Butler F.C.A explains the rollover and replacement process for farm owners.

An introduction to residence nil rate band.

ICAEW Tax Faculty provides analysis of the announcements relating to tax avoidance, evasion and compliance in the 2018 Budget.

ICAEW Tax Faculty provides analysis of the announcements relating to stamp taxes in the Budget 2018

HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.

This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.

This guide to help you through the HMRC complaits process.

Taxing business properties form an important part of the tax base for many countries, but they are often complex and in an increasingly online world can be irrelevant to an organisation’s turnover. The time has come to overhaul business property tax systems and here ICAEW outlines the options.

Is hypothecation - assigning particular tax revenues to a specific public policy goal - a good thing? Read Ian Young's article presenting the facts and then decide.

Anita Monteith of ICAEW’s Tax Faculty explains how to account for trades in the sharing economy, specifically how tax and national insurance work in the gig economy

Brexit and every element of your associated strategy, will impact upon the finances of your business. Depending on the outcome of the UK’s future relationship with the EU there are likely to be customs, VAT and currency implications which will put an enhanced focus on cash flow due to the potential for extra administration and costs of doing business.

Our guide is intended to help you understand how Brexit might impact on the UK’s existing VAT rules.