ICAEW Tax Faculty’s Anita Monteith provides a roundup of some of the loudest speculation by the tax profession ahead of the Autumn Budget 2021.

Tim Sarson, head of tax policy at KPMG UK, assesses key drivers behind the top-performing tax policies over the last five decades using ICAEW’s Tax Race findings.

Pieris Markou, Chief Executive Officer of Deloitte Cyprus, tells ICAEW Insights that tourism and tax will not be enough to fill the hole in public finances left by COVID - the island must continue to bring in foreign investment.

Research and development tax credits are often overlooked by new businesses, but they can provide valuable support for start ups as well as growing firms. RTC North’s Wendy Smith busts myths about eligibility and making claims.

Draft legislation and guidance implementing the government’s plans for large businesses to report uncertain tax positions will introduce additional complexity and not provide the clarity taxpayers need, according to ICAEW’s Tax Faculty.

HMRC has provided new guidance on the payment of Corporation Tax for unincorporated associations and clubs, funded pension schemes and IP appointments.

Highlights from the broader tax news week ending 25 Aug, which includes: draft guidance on notification of uncertain tax treatment rules, a new online service to apply for VAT partial exemption using a special method, launch of an API to submit interest restriction returns and a reminder for parents of 16 year olds on child benefit claims.

Are you prepared for the future of patent box relief? Find out about the changes for claims made from 1 July 2021.

This webinar from the Tax Faculty will cover various measures included in this year’s Finance Bill relating to SMEs and owner-managed businesses.

This webinar from the Tax Faculty explores the call for evidence on earlier payment of income and corporation taxes.

On 12 November 2020, HMRC published the long-awaited consultation on Making Tax Digital for corporation tax (CT), confirming it's plans to extend MTD to companies. In this webinar ICAEW Tax Faculty explain HMRC's plans to roll out MTD for CT.

An introduction to the corporation tax payment dates for large companies.

Draft legislation and guidance implementing the government’s plans for large businesses to report uncertain tax positions will introduce additional complexity and not provide the clarity taxpayers need, ICAEW warns in its response to HMRC's consultation.

In responding to HMRC's call for evidence on timely payment, ICAEW argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.

In responding to HMRC's consultation on the Tax Administration Framework Review ICAEW argues that the starting point of such tax reform should be significant simplification of the underlying tax rules and that HMRC needs to be given the resources and funding to give it the capacity to take on such a major piece of work.

A response dated 2 June 2021 to a consultation published by HMRC on 3 March 2021.

Paper setting out the government's view on the challenges posed by the digital economy for the corporate tax system, the international tax framework and its proposed approach. The Spring Statement 2018 update reflects feedback from stakeholders since the original consultation closed in January 2018.

HMRC internal manuals providing guidance on corporation tax relating to a wide range of business sectors and reliefs.

Official guidance on corporation tax for limited companies, including preparing accounts, working out corporation tax, reliefs available, filing returns, payments and refunds.

Tax guide to research and development incentive regimes around the world, showing the available benefits, eligibility, the application process and IP jurisdictional requirements in 44 countries.

HMRC guidance on how to qualify and claim for corporation tax creative industry reliefs.

Guide to R&D tax credits and incentives by country, including a comparison of patent box regimes across fifteen countries and general R&D incentives across 36 countries.

Table of time limits from the Compliance Handbook, HMRC's Internal Manual, covering a range of taxes from corporation tax to VAT.