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Income tax - articles

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

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.

Exploring the position of the personal service company

Peter Bickley Taxline 31-01-2020

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

Where are we now with Making Tax Digital for VAT?

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Caroline Miskin Taxline 10-01-2020

Caroline Miskin reflects on the transition to Making Tax Digital for VAT – has IT been a success? Are businesses now compliant? And she also looks at the next steps.

Tax incentives for investment in automation and robotics

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Stuart Weekes Manufacturing Community Newsletter 18-12-2019

The UK is lagging behind the rest of the world. Having led the First Industrial Revolution, the UK is at serious threat of falling behind other countries

Budget 2018: Property taxes

Tax Faculty 31-10-2018

ICAEW Tax Faculty provides analysis of the announcements relating to property taxes in the 2018 Budget.

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