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Income tax - articles

Features and articles from ICAEW related to income tax in the UK personal tax regime.

Upcoming changes to tax in April 2020

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Lindsey Wicks Taxline 25-03-2020

Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.

COVID-19: VAT and self assessment payment deferral

Anita Monteith 24-03-2020

Updated March 31: The UK government is supporting businesses during the coronavirus pandemic by deferring VAT and self assessment payments. ICAEW's Tax Faculty outlines how the deferral will work.

HMRC halts work on self assessment pre-population API

16-03-2020

16 March 2020: there will be no further development of the HMRC service that pulls employment and other data into commercial self-assessment software, HMRC has confirmed, although the original service will remain available.

Making Tax Digital

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Caroline Miskin Taxline 02-03-2020

Before Making Tax Digital is mandated, shouldn’t we have a single income tax IT system for all?

OECD initiative on international corporate taxation

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Matt Stringer Taxline 02-03-2020

Pillars One and Two are OECD’s response for a need to address international tax reform for digital economies across the globe.

Understanding taxing trusts

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Meg Saksida Taxline 02-03-2020

How and why trust income and capital gains are taxed differently.

Social security changes after the UK leaves the EU

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Gary Chandler and Christian Madsen Taxline 02-03-2020

How will social security changes affect cross-border workers after the UK leaves the EU?

HMRC’s guidance on taxing cryptoassets

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Michelle Robinson Taxline 31-01-2020

Michelle Robinson of Deloitte examines HMRC’s guidance for businesses that undertake transactions involving exchange tokens, including the scope of HMRC’s guidance, its approach to taxation of cryptoassets, company taxation, venture capital schemes and VAT, among other things.

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