Displaying 1-10 of 189 results
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TAX FACULTY
Budget 2025: Changes to share exchanges and reorganisations rules
- Article
- 19 Dec 2025
Changes to the rules for share exchanges and reorganisations apply with effect from 26 November 2025. Pete Miller and Nick Wright explain how the revised legislation is expected to work and explore the likely impact on clearance applications.
HMRC asks companies and agents to check tax returns
- Article
- 03 Dec 2025
Letters are being sent where HMRC believes that the corporation tax liability declared by the company in its most recent company tax return is much lower than expected compared to similar companies.
Budget: Key changes impacting business taxation
- Article
- 26 Nov 2025
ICAEW’s Tax Faculty provides a summary of some of the changes affecting businesses announced at the Budget, including capital allowances and business rates as well as adjustments to penalty rates for late corporation tax filings and increasing the limits for venture capital reliefs.
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TAX FACULTY
The complicated world of loans to participators
- Article
- 20 Nov 2025
Stephen Relf explains the lessons to be learnt from recent decisions of the First-tier Tribunal, including where a loan to participator is transferred intra-group, a debt is left uncollected post liquidation and cash takings go missing.
HMRC contacts agents about directors’ loan accounts
- Article
- 10 Nov 2025
Agents are being asked to check if their clients’ company tax returns are correct where relief from tax has been claimed in the expectation that a loan made to a participator will be repaid.
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.
Patent box companies encouraged to submit information
- Article
- 18 Sep 2025
HMRC says that companies making a patent box deduction should consider providing supporting information with their tax return to help avoid compliance checks and speed-up any tax repayments due.
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.
Displaying 1-10 of 189 results
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