This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to business taxes and reliefs.
Anita Monteith and Paula Tallon present a round-up of useful points from the faculty’s recent webinar.
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
Features and articles
This is in recognition of the growing impact of tech on the profession and the increasingly important role the faculty is playing in this space.
Banks should be forced by regulators to act in customers’ best interests, a new Treasury Committee report into financial inclusion says.
Financial models are vital tools in modern business, but are highly susceptible to being ruined by their creators' bad habits. ICAEW decided to turn this situation around by developing a new code of practice.
How do businesses rise to the challenge of change? Mark Kissack and M'Bayang Thiam share their insight on making company transformation a success.
During our faculty spring seminar, trainer Angus Farr outlined why employees sometimes don't do what you want them to - and how you can start putting it right.
What sort of trading country could the UK become post-Brexit? in our new fact file series, we seek inspiration by looking at the economic status of other nations. First stop, Norway.
The 330 year-old insurance market, Lloyd’s of London, intends to shift a large chunk of its business online, as part of radical measures to modernise and pull in more business.
Tom Miller always wanted to be an entrepreneur - even if that meant experiencing a few bumps along the way. Joy Persaud finds out how training as an ACA turned out to be the perfect ingredient for his success.
Webinars and recordings
With IFRS 16 Leases being effective from 1 January 2019, this webinar will look at the wider commercial, economic, technological and demographic trends that could challenge the assumptions included in the lease standard.
David Gillespie, professional actor and coach, brings some practical tips in how to promote your brand, persuade people and better negotiate.
Thank you for registering on to the Business and Management Faculty's webinar, Influencing and persuading: Promoting your brand, broadcast on 15 May.
Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. TAXguide 08/19 presents questions and draft suggested answers together with comments from HMRC on areas of uncertainty in the statutory provisions covering the extension of inheritance tax to overseas property.
Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
In TAXguide 05/19 Andrew Tall explains the different ways that a revenue deduction can be claimed for ‘typical’ intangible fixed assets used by a company in a taxable business, as introduced in Finance Act 2019 under chapters 3 and 15, Pt 8, Corporation Tax Act 2009.
This TAXguide sets out a series of questions raised by the Tax Faculty with HMRC in order to explore the changes made to entrepreneurs’ relief, introduced in Finance Act 2019. HMRC’s replies are set out in full in this TAXguide.
This TAXguide has been prepared by committee members of STEP, ICAEW, the CIOT and the Law Society to highlight practical issues and uncertainties raised by Finance Act 2018 Schedule 10 (Settlements: Anti-avoidance, etc.).
This TAXguide supersedes TAXguide 05/18 which has been updated for HMRC comments and some typing errors.
In TAXguide 01/19 Pete Miller explains the new relaxation to the rules for carried forward corporate losses. This guidance covers trading losses, non-trading loan relationship deficits, non-trading losses on intangible fixed assets, expenses of management and UK property business losses.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Professional service firms are composed of experts who prize their autonomy. In this context, leadership must be a collective endeavor.
The Basel Committee on Banking Supervision has put pen to paper in finalising the international set of banking regulations known as Basel III, giving capital markets some long-awaited clarity on the way in which banks should model for risk.
Our blogging platform gives Academia and Education Community members the opportunity to interact with colleagues and professionals on issues concerning accountancy education, qualifications, lifelong learning and research. You can also found out about the latest events relevant to the community.
Financial Conduct Authority (FCA) news & information.
This report uses the Local Data Company’s extensive data of over 650,000 premises to gain a deep understanding of the complex and rapidly developing trends across the UK’s high streets, shopping centres and retail parks over the 12 months of 2018.
Employers should ensure workers are taking at least the minimum rest breaks required by law or risk being liable for any personal injuries suffered as a result, a recent ruling makes clear.
Nonprofit organizations can deter fraud and safeguard assets with a few properly applied controls.
Blockchain could make the construction sector more efficient and transparent - but implementation costs remain high.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.