Displaying 1-10 of 211 results
INTERNATIONAL
UAE R&D tax credit regime: key considerations for advisers
- Article
- 21 May 2026
The UAE's new R&D tax credit regime applies for tax periods beginning on or after 1 January 2026. Introduced under Cabinet Decision No. 215 of 2025 and supplemented by Ministerial Decision No. 24 of 2026, the regime creates a new incentive for businesses carrying out qualifying research and development activities in the UAE.
New tax return requirements for directors cause uncertainty
- Article
- 12 May 2026
Taxpayers carrying on a trade and directors of close companies may find it difficult to comply with new requirements to provide additional information in their self assessment (SA) tax return for 2025/26.
Exclusive
FARMING AND RURAL BUSINESS COMMUNITY
Consulation on close company payments to participators
- Article
- 29 Apr 2026
Whilst attention may have been focused elsewhere in the latter part of the tax year, a consultation document released on 19 March may be worth some consideration in the near future.
Supreme Court decision highlights need to reform capital allowances
- Article
- 27 Apr 2026
ICAEW is calling on the government to deliver on a commitment made in its corporation tax roadmap to review the tax treatment of predevelopment costs for major infrastructure projects.
Exclusive
TAX FACULTY
Making the most of rollover relief
- Article
- 23 Apr 2026
Recent increases in the rates of capital gains tax (CGT) have highlighted the importance of rollover relief. Katherine Ford explains how rollover relief works and the conditions that must be met for a valid claim to be made.
New HMRC tool for providing details of directors’ loans
- Article
- 09 Apr 2026
ICAEW’s Tax Faculty explores recent developments relating to loans made by close companies to participators, including a new tool for providing information to HMRC about loan repayments.
Why the crypto asset reporting framework matters
- Article
- 24 Mar 2026
Three months on from its introduction, we explain what the UK’s crypto asset reporting framework (CARF) means for individuals buying and selling crypto assets, and how CARF is expected to evolve as more countries look to implement it.
Prepare for 2026/27: Tax advisers
- Article
- 24 Mar 2026
From 1 April 2026, tax advisers could face unlimited penalties and have their details published online if HMRC finds they have engaged in conduct with the intention of bringing about a loss of tax revenue.
CORPORATE REPORTING FACULTY
FRS 102 changes: are you ready for the corporation tax impact?
- Article
- 23 Mar 2026
With the Periodic Review 2024 amendments to FRS 102 now effective, Laura Hay, Tax Manager at Johnston Carmichael, outlines the key corporation tax implications that entities need to be aware of.
Close companies face additional reporting requirements
- Article
- 20 Mar 2026
Under new government proposals, close companies will have to report details of transactions with participators to HMRC, including the amount, date and details of the recipient for each transaction.
Displaying 1-10 of 211 results
TAXconnect
Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to fellow Tax Faculty members on tax problems for a nominal fee.
