Displaying 1-10 of 181 results
UK continues to disappoint in tax competitiveness study
- Article
- 24 Oct 2025
The UK has ranked 32nd overall, and 37th on property taxes, out of the 38 OECD-member countries in the 2025 International Tax Competitiveness Index (ITCI).
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TAX FACULTY
Fixtures: the importance of working together
- Article
- 30 Sep 2025
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales if both the buyer and the seller are to secure the desired tax result.
Taxpayers encouraged to ensure returns are correct and complete
- Article
- 08 Sep 2025
HMRC has published guidance setting out what it expects of taxpayers who are considering applying novel or improbable interpretations of the law, or are uncertain how the law applies when submitting a tax return or similar document.
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TAX FACULTY
Does your loan have an unallowable purpose?
- Article
- 04 Sep 2025
Richard Jones summarises recent developments in relation to the loan relationships unallowable purpose rule and considers what to look out for when analysing whether the rule applies.
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TAX FACULTY
Time to talk about tax software
- Article
- 04 Sep 2025
In a recent report, the Tax Law Review Committee called on HMRC to take a more active role in setting standards for tax software. Stephen Relf looks at the case for change.
Companies may have claimed marginal relief in error
- Article
- 01 Aug 2025
HMRC is writing to companies that may have failed to include the correct number of associated companies in their corporation tax return and as a result claimed marginal relief in error.
Corporation tax payment reminders stop for some
- Article
- 29 Jul 2025
Companies and agents are encouraged to use digital services to check if and when payments of corporation tax are due as HMRC trials the suspension of paper payment reminders (CT208/A).
Land remediation relief under review
- Article
- 24 Jul 2025
The government is consulting on whether land remediation relief (LRR) is meeting its objective of boosting development of brownfield land, and if not, the changes that may be required to make it more effective.
HMRC updates its guidance on capital allowances
- Article
- 18 Jun 2025
ICAEW’s Tax Faculty provides a summary of recent changes to HMRC’s guidance on capital allowances, including updated guidance on the meaning of “unused and not second-hand" for the purposes of first year allowances (FYAs).
Transfer pricing rules to be reformed
- Article
- 12 May 2025
The government has said it intends to make various changes to the UK’s international tax rules, which includes narrowing the scope of the UK-UK transfer pricing rules and replacing the diverted profits tax.
Displaying 1-10 of 181 results
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