Displaying 1-10 of 77 results
INSIGHTS VIEWPOINT
More time needed to standardise company tax returns, says ICAEW
- 02 Jun 2026
- ICAEW Insights
ICAEW has made a number of recommendations in its response to HMRC’s consultation on modernising and standardising company tax returns, including extending the pilot phase to allow agents and companies more time to prepare.
INSIGHTS VIEWPOINT
Tax news highlights from May 2026
- 29 May 2026
- ICAEW Insights
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in May 2026 and explains where you can find further information.
INSIGHTS VIEWPOINT
Foreign branch exemption regime to be made mandatory
- 26 May 2026
- ICAEW Insights
The government is taking action to prevent UK-resident companies with foreign permanent establishments (PE) from offsetting losses made by the PE against profits subject to UK corporation tax (CT).
INSIGHTS VIEWPOINT
New targeted advance assurance service for R&D launched
- 26 May 2026
- ICAEW Insights
From 18 May 2026, small or medium-sized enterprises (SMEs) can apply to HMRC for advance assurance on specific, complex or high-risk areas before making a claim for research and development (R&D) tax relief.
INTERNATIONAL
UAE R&D tax credit regime: key considerations for advisers
- 21 May 2026
- Shoayb Patel ACA
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.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Employers
- 03 Feb 2026
- ICAEW Insights
In the first of a series of articles looking ahead to 2026/27, the Tax Faculty highlights five changes affecting employers from April 2026 including new rules for supply chains and increases in the national minimum wage (NMW).
INSIGHTS VIEWPOINT
New HMRC tool for R&D tax relief claims
- 02 Oct 2025
- ICAEW Insights
ICAEW’s Tax Faculty explores recent developments regarding research and development (R&D) tax relief, including the publication of a new online tool by HMRC and the latest statistics on claims for relief.
INSIGHTS VIEWPOINT
First corporate criminal offence prosecution
- 02 Sep 2025
- ICAEW Insights
Media reports suggest that an accountancy firm has been charged with failure to prevent the facilitation of UK tax evasion in connection with an alleged research and development (R&D) tax credit repayment fraud.
Exclusive
TAX FACULTY
The fog clears over R&D tax relief
- 03 Jul 2025
- ICAEW
- Taxline
Issues over subsidised expenditure and subcontracting have made it difficult for companies to see clearly when it comes to research and development (R&D) tax relief, says Randeep Dhaliwal, who welcomes revised guidance from HMRC.
INSIGHTS VIEWPOINT
Don’t overlook R&D claim notification forms
- 30 May 2025
- ICAEW Insights
ICAEW explains the circumstances in which a company may need to submit a research and development (R&D) relief claim notification form and sets out the steps to take where a company has been affected by an error in HMRC’s guidance.
Displaying 1-10 of 77 results
Latest news
The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.