Premium Content: This is exclusive item - please log in or subscribe to view this item.
Jane Moore
17-04-2019
Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.
Rebecca Cave
17-04-2019
Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.
Ray Chidell and Jake Iles
27-03-2019
Ray Chidell and Jake Iles of Six Forward Capital Allowances look at the implications of the 2019 May v HMRC case on capital allowances, including a look at broader considerations around the definition of ‘plant’.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Anita Monteith
22-01-2019
Anita Monteith considers the effects of the capital allowances rules. She covers topics including the Budget 2018 proposals, new structures and buildings allowance, reduced rate of special writing-down allowance and the annual investment allowance.
Steven Bone
12-12-2018
Steven Bone explores the unexpected tax relief for buildings unveiled in the 2018 budget.
Tax Faculty
31-10-2018
ICAEW Tax Faculty provides analysis of the announcements relating to business and company tax in the 2018 Budget.
Iain Wright
29-10-2018
The Chancellor faced a tough job to reassure businesses and while some measures, such as the increase in Annual Investment Allowance and the business rates relief are welcome, Iain Wright, director of corporate and regional engagement at ICAEW, concludes that increasing national debt shows the fragility of the recovery and the uncertainty arising from Brexit.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Lindsey Wicks
15-01-2018
Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Julie Butler, specialist in farming and equine tax
12-09-2017
Julie Butler considers the rules for fixtures in farm buildings and advises to plan ahead to get tax reliefs on the purchase of a farm. She goes into detail on changes to the rules and the fixed value requirement in particular.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
13-10-2016
Farming is one of the few business sectors to which special, specific tax rules apply. Mark Wallace considers how and why these rules impact the industry and whether some of them are even still necessary.