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.

The best bits from this year's Farming & Rural Business Community conference.

Changes made by the Finance Act 2019 will now affect UK real estate held both directly and indirectly by non-residents, vastly increasing the scope for error and omission, argues Ray Magill, member of the LSAC Tax Committee.

On 7 January the Welsh Assembly reiterated proposals to leave the welsh rates tax unchanged.

For transactions with an effective date falling on or after 1 March 2019, the due date for payment of the SDLT has changed to 14 days.

20 January 2020: the Organisation for Economic Co-operation and Development (OECD) has announced plans to shake up a century of international tax law. However, 12 EU states voted against rules to force big tech companies to reveal profits and tax payments in each member state. Are the Base Erosion and Profit Sharing (BEPS) proposals really the best chance of a successful global response to tax avoidance?

Politicians focus too much on the rate and not enough on the yield and wider impact of a coherent CT strategy

On 7 January 2020, the GOV.UK website experienced a technical issue which prevented VAT return filing using the Making Tax Digital system, read HMRC's message to affected users.

A summary of the key tax events for the week ended 12 January 2020, including the UK government's decision to review off-payroll working reforms, MTD service failure and testing the new CGT 30-day reporting system. These stories have been compiled by Lindsey Wicks and Anita Monteith of ICAEW's Tax Faculty.

A summary of the key tax events for the week ended 12 January 2020, including the UK government's decision to review off-payroll working reforms, MTD service failure and testing the new CGT 30-day reporting system. These stories have been compiled by Lindsey Wicks and Anita Monteith of ICAEW's Tax Faculty.

12th January - HMRC are recruiting agents and their clients to test the new CGT 30-day reporting and payment system which is to be implemented from April 2020

On 7 January the Welsh Assembly reiterated proposals to leave the welsh rates tax unchanged.

Professional Conduct in Relation to Taxation (PCRT) has been updated making it easier to navigate with a new digital structure. This edition is effective from 1 March 2019.

20 January 2020: business rates have been a millstone for bricks and mortar businesses for decades. It’s time to rethink a broken system

Sofia Thomas explains the tax treatment of the main home on divorce or separation, covering the reduction in period of deemed occupation, loss of lettings relief, changes to the transfer of ownership provisions and making an election, among other things.

A recent case has shown how increasingly punishing HMRC are being over the 'mixed-use' rate for Stamp Duty Land Tax.

A recent case has shown how increasingly punishing HMRC are being over the 'mixed-use' rate for Stamp Duty Land Tax.

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

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

On 7 January 2020, the GOV.UK website experienced a technical issue which prevented VAT return filing using the Making Tax Digital system, read HMRC's message to affected users.