Features and articles from ICAEW on corporation tax within the UK tax regime.
HMRC places certain research and development claims on pause while it investigates irregularities in a bid to mitigate abuse of the relief.
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Richard Jones, Business Tax Manager of the ICAEW Tax Faculty, provides a high-level explanation of the proposed rules.
Highlights from the broader tax news for the week ending 13 April 2022, including: naming tax avoidance scheme promoters; managed service company rules; marginal relief calculator; and a survey on NINOs.
The Government announces income tax, corporation tax and national insurance contributions exemptions alongside reliefs from the annual tax on enveloped dwellings and the 15% stamp duty land tax rate.
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As HMRC finalises its guidance on notification of uncertain tax treatments, Business Tax Faculty Manager Richard Jones highlights the most significant points.
A social compact appears to be changing.
The past two years have seen significant changes in the way we live and work and there is a consensus that we won’t go back to how it was before. What will this mean for taxation policy?
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Angela Clegg outlines changes scheduled for April 2022 involving uncertain tax treatments, plastic packaging tax, residential property developer tax, MTD for VAT, trading licences, QAHCs, reliefs for the creative sector, tonnage tax, and national insurance.
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A brief summary following the HMRC webinar on how to account for grant monies received via the government coronavirus support schemes on a company corporation tax return CT600, including worked examples and useful links
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April 2022 sees a new tax regime for ‘qualifying asset holding companies’ (QAHCs). Richard Jones, Business Tax Manager, Tax Faculty, explains what QAHCs are and how they are taxed differently to other UK companies.