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.

Following the publication of TAXguide 04/19 ENTREPRENEURS’ RELIEF: Clarification of the new ‘5% proceeds test’ inserted by Finance Act 2019 - questions on scope of the new provisions along with HMRC responses, further questions have arisen on the Finance Act 2019 entrepreneurs’ relief legislation.

In this webinar we are joined by the Office of Tax Simplification to discuss the OTS document which sets out the scope of a new project around simplifying the tax reporting and payment arrangements for the self-employed and landlords of private residential property.

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.

The number of businesses that have signed up to MTD for VAT passed the 1m milestone by 7 August, ICAEW Tax Faculty reports, but 120,000 missed the deadline, amid claims of direct debit failures and incorrect VAT return obligation periods.

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.

When a client sought clarity on the tax position of owning two homes, one in London, one in the West Country, the Tax Discussion Group focused on whether the interest from re-mortgaging one property to buy the other would be either a tax reducer or deductible from rental income.

Draft legislation from the Budget has continued to evolve and a particularly relevant section for the agricultural sector has now been published, in the form of changes to prevent landlords from exploiting main residence relief allowances.

Rebecca Benneyworth, vice chairman of the Tax Faculty, explores the forthcoming changes to capital gains tax on private residences, focusing on the 30-day payment window and giving practical examples.

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

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

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