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Benefits and expenses - articles

Features and articles from ICAEW on taxation related to employee benefits and expenses within the UK tax regime.

Tax treatment of low emission vehicles

Rebecca Cave Taxline 17-04-2019

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

New courses for the New Year

London Accountant 07-12-2017

Now is the time to put those New Year’s resolutions into practice and focus on your training needs with Mercia.

Changes to the benefits-in-kind rules

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Kate Upcraft Taxline 15-11-2017

Kate Upcraft explains in detail the new rules for optional remuneration arrangements – following changes to the benefits-in-kind rules in April 2017 – and what happens when they are payrolled.

Examining Finance Act 2017

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Lindsey Wicks, tax writer Taxline 22-06-2017

Lindsey Wicks goes into minute detail on the content of Finance Act 2017. This includes income tax, corporation tax, employee shareholder shares, disguised remuneration, indirect taxes, tax avoidance, the soft drinks industry levy, plus what might be to come in the next Finance Bill.

More rules for employers

Peter Bickley Taxline 15-06-2017

Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working

UK employment tax update for 2017/18

Sarah Bradford Taxline 25-04-2017

Sarah Bradford explains what’s new for UK employers and employees at the start of the 2017/18 tax year, with important updates around payroll, company cars and the Apprenticeship Levy.

FRS 102 topics

ICAEW Library and Information Service 08-03-2017

Explore FRS 102 in more detail and find guidance on specific new UK GAAP topics.

Don’t miss changes to benefit in kind taxes

Steve Wade London Accountant 17-02-2017

Look out for HMRC’s guidance on salary sacrifice schemes, as there isn’t much time left before “optional remuneration” rules will bite, says Steve Wade.

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