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Income tax - articles

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

Tax changes taking effect from April 2024

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ICAEW Taxline 16-02-2024

ICAEW’s Tax Faculty provides a summary of the key changes taking effect from 1 April 2024 for companies and 6 April 2024 for individuals and unincorporated businesses.

Changes to the cash basis for traders

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Richard Jones Taxline 02-02-2024

Richard Jones considers the changes provided for by Finance Bill 2023-24 to the cash basis for trades subject to income tax.

Changes to the cash basis for traders

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Richard Jones Taxline 02-02-2024

Richard Jones considers the changes provided for by Finance Bill 2023-24 to the cash basis for trades subject to income tax.

Changes to the rules for low-income trusts and estates

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Mei Lim Cooper Taxline 02-02-2024

Mei Lim Cooper looks at some of the useful changes made by Finance (No. 2) Act 2023 to simplify the rules for trusts and estates. Most of the measures take effect from 6 April 2024.

Changes to the rules for low-income trusts and estates

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Mei Lim Cooper Taxline 02-02-2024

Mei Lim Cooper looks at some of the useful changes made by Finance (No. 2) Act 2023 to simplify the rules for trusts and estates. Most of the measures take effect from 6 April 2024.

Tax news in brief 31 January 2024

30-01-2024

Highlights from the broader tax news for the week ending 31 January 2024, including: Finance Bill 2023-24 amendments; the administration of Scottish and Welsh income tax; changes to insolvency guidance for VAT; and updated HMRC guidance relating to collective investment vehicles.

ICAEW technical round-up: January 2024

ICAEW Insights 30-01-2024

This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.

ICAEW responds to latest MTD ITSA consultation

ICAEW 16-01-2024

Amendments to the regulations and notices for making tax digital income tax self assessment (MTD ITSA) need to be set in the context of wider concerns about the programme.

What’s in store for 2024?

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Lindsey Wicks, Caroline Miskin, Frank Haskew Taxline 11-01-2024

Lindsey Wicks, Caroline Miskin and Frank Haskew share their thoughts on how the general election may shape tax policy, the outlook for HMRC’s service standards and what we might learn about regulation of the tax profession.

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