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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.

End-of-year tasks for employers

Sarah Bradford Taxline 25-02-2019

Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.

Taxing termination payments

Sarah Bradford Taxline 08-11-2018

Sarah Bradford, director at Writetax Ltd, explains the new rules regarding taxing termination payments applying from April 2018. She covers termination awards, post-employment notice pay and statutory redundancy pay among other things.

Disguised remuneration

Jenny Hulme Business and Management 12-09-2018

The new disguised remuneration tax charge comes into force next April. Jenny Hulme looks at what this means for finance departments.

What can we expect from Finance Bill 2018-19?

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Rebecca Cave Taxline 11-09-2018

Rebecca Cave provides a summary of the key proposals contained in the current draft Finance Bill legislation, including benefits-in-kind, capital gains, VAT, HMRC powers and more.

Tax avoidance - issues for IPs

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Restructuring and Insolvency Community Newsletter 10-05-2018

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Employment taxes – what’s new for 2018/19?

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Sarah Bradford Taxline 19-02-2018

Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes

Finance (No. 2) Act 2017: a summary

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Lindsey Wicks Taxline 15-01-2018

Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.

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.

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