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Entrepreneurs relief - guidance

Practical guidance from ICAEW's Tax Faculty related to entrepreneurs' relief within the UK business tax regime

TAXguide 07/19: A Guide to Principal Private Residence relief

Gillian Banks 13-05-2019

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.

TAXguide 06/19: Termination payments

12-04-2019

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.

TAXguide 05/19: Intangible fixed assets and corporate tax deductibility

12-04-2019

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.

TAXguide 01/19: Corporate losses

Pete Miller 20-02-2019

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.

TAXguide 18/18: Small business tax issues

Rebecca Bennyworth 14-12-2018

In TAXguide 18/18, Rebecca Benneyworth explores the recent tax changes affecting small businesses, and looks at the impact of the more recent changes to dividend taxation and the rate of corporation tax. The full guide can be downloaded by Tax Faculty members and Faculties Online subscribers.

TAXguide 17/18: Partnership tax

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04-12-2018

In TAXguide 17/18, Andrew Constable answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘partnership tax’’, broadcast on 8 November 2018.

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