Displaying 1-30 of 282 results
INSIGHTS VIEWPOINT
Prepare for 2026/27: Companies
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty highlights some of the key changes for companies ahead of the start of the new financial year on 1 April 2026, including increased penalties for the late filing of company tax returns.
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TAX FACULTY
HMRC clarifies tax treatment of deferred remuneration
- Feb 2026
- ICAEW
- Taxline
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Businesses
- Feb 2026
- ICAEW Insights
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
INSIGHTS VIEWPOINT
Record January surplus not enough to return public finances to budget
- Feb 2026
- ICAEW Insights
Better than expected self-assessment receipts contributed to a fiscal surplus in January, clawing back almost half of the year-to-date budget overrun.
INSIGHTS VIEWPOINT
ECONOMIC UPDATE
Economy explainers: How student loans work
- Feb 2026
- ICAEW Tax Faculty
With the student loans system attracting attention, ICAEW’s Tax Faculty explains the scale of student debt, the different types of student loan plan and how repayments are calculated and made.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Individuals
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty provides a summary of some of the key changes affecting individuals from 6 April 2026, including increases to some of the rates of income tax and capital gains tax (CGT), as well as reforms to inheritance tax (IHT).
Tax news in brief 10 February 2026
- Feb 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 10 February 2026, including: new guidance from HMRC on sharing group structure information; and details of new investment zone tax sites.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Employees
- Feb 2026
- ICAEW Insights
There is good and bad news for employees for 2026/27 as more low-value benefits can be provided by employers without incurring a tax charge, however the ability to make a claim for tax relief for homeworking expenses is withdrawn.
INSIGHTS VIEWPOINT
ICAEW CHART
Chart of the week: quarterly public sector finances
- Feb 2026
- ICAEW Insights
This week’s chart looks at how the government is relying on a strong inflow from self-assessment and employee bonuses to meet its revised fiscal targets for the financial year to March 2026.
INSIGHTS VIEWPOINT
How 2025 winter fuel payments will be taxed
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty explains the circumstances in which 2025 winter fuel payments are taxable and how the tax will be collected by HMRC.
INSIGHTS VIEWPOINT
HMRC to send final batches of MTD mandation letters
- Feb 2026
- ICAEW Insights
The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.
Tax news in brief 3 February 2026
- Feb 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 3 February 2026, including: the publication of a MTD agent toolkit by HMRC; and guidance from HMRC on a new step to take when enrolling VAT into the Business Tax Account.
INSIGHTS VIEWPOINT
Taxpayers in MTD trial warned of payment on account issue
- Feb 2026
- ICAEW Insights
HMRC has informed ICAEW of an issue affecting taxpayers who have signed up to test Making Tax Digital (MTD) for income tax and are required to make payments on account for 2025/2026.
INSIGHTS VIEWPOINT
Additional business rates support announced for pubs
- Jan 2026
- ICAEW Insights
The government estimates that the average pub in England will save £1,650 in business rates in 2026-27 as a result of measures announced on 27 January 2026.
INSIGHTS VIEWPOINT
Managing tax risks for practices and businesses
- Jan 2026
- ICAEW Insights
A new report from Accountancy Europe highlights the challenges facing small and medium-sized enterprises (SMEs), and their advisers, in complying with their tax obligations. It also provides practical guidance on how to manage tax risk.
INSIGHTS VIEWPOINT
Tax code changes for employment expenses and gift aid relief
- Jan 2026
- ICAEW Insights
From April 2026, employment expenses and gift aid will be removed from the tax codes of some taxpayers where HMRC’s data shows that they are unlikely to be accurate or relevant.
INSIGHTS VIEWPOINT
Welsh businesses to get more support for non-domestic rates
- Jan 2026
- ICAEW Insights
Businesses in Wales that see their non-domestic rates bills rise by more than £300 from April 2026 due to the revaluation may benefit from a new transitional relief scheme in 2026-27 and 2027-28.
Tax news in brief 20 January 2026
- Jan 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 20 January 2026, including: more correspondence from HMRC on Making Tax Digital (MTD) for income tax; and updated guidance from HMRC on the remittance basis.
INSIGHTS VIEWPOINT
Professional Conduct in Relation to Taxation bodies publish guidance on using AI in tax
- Jan 2026
- ICAEW Insights
The seven Professional Conduct in Relation to Taxation (PCRT) bodies and associations, including ICAEW, have published guidance to help members apply the PCRT fundamental principles when using AI tools in tax work.
INSIGHTS VIEWPOINT
Updated guidance on claims for overpayment relief
- Jan 2026
- ICAEW Insights
HMRC has published tips for making a valid claim for overpayment relief. This follows reports by ICAEW members that repayment requests were being rejected over minor administrative points, despite the substance of the claims being correct.
INSIGHTS VIEWPOINT
HMRC support for taxpayers and agents on 31 January
- Jan 2026
- ICAEW Insights
As the deadline for submitting the self assessment (SA) tax return for 2024/25 falls on a Saturday, taxpayers and agents who may need help from HMRC are advised to submit their returns on or before 30 January 2026.
INSIGHTS VIEWPOINT
Get involved with the Tax Faculty
- Jan 2026
- ICAEW Insights
By joining a technical committee or the Tax Faculty Board, you can support the Tax Faculty in its role as ICAEW’s voice for tax. Applications for the Tax Faculty Board close on 6 February 2026.
INSIGHTS VIEWPOINT
Scottish Budget makes changes to income tax thresholds
- Jan 2026
- ICAEW Insights
ICAEW’s Tax Faculty highlights some of the key announcements from the Scottish Budget, including changes to the income bands for the starter, basic and intermediate rates of Scottish income tax and a package of non-domestic (business) rates reliefs.
Tax news in brief 13 January 2026
- Jan 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 13 January 2026, including: an update from HMRC on testing of Making Tax Digital (MTD) for income tax; and a consultation on changes to the construction industry scheme (CIS).
INSIGHTS VIEWPOINT
Tax changes require new approach to corporate reconstructions
- Jan 2026
- ICAEW Insights
Nick Wright of Jerroms Miller Specialist Tax warns of “a decisive shift in the tax treatment of corporate reconstructions” following the Budget changes to the tax rules for share exchanges and reorganisations.
INSIGHTS VIEWPOINT
MTD: How to prepare your clients
- Jan 2026
- ICAEW Insights
While Making Tax Digital (MTD) for income tax is only months away, many small businesses are unaware of what is required of them.
INSIGHTS VIEWPOINT
Taxpayers may have exceeded BADR lifetime limit
- Jan 2026
- ICAEW Insights
HMRC is writing to taxpayers who made a claim for business asset disposal relief (BADR) in their self assessment tax return for 2024/25 and may have exceeded the lifetime limit of £1m.
INSIGHTS VIEWPOINT
2026: MTD income tax is here and stricter rules for advisers
- Jan 2026
- ICAEW Insights
As always, expect a lot of changes in tax this year – more specifically, how tax advisers file income tax returns for clients, and new HMRC powers, says Lindsey Wicks, Senior Technical Manager, Tax Policy.
INSIGHTS VIEWPOINT
Public finances on track to reach OBR’s revised full year forecast
- Dec 2025
- ICAEW Insights
The public finance budget overrun was £16bn in the eight months to November 2025 and is expected to reach £20bn by the end of March 2026.
INSIGHTS VIEWPOINT
Taxpayers told to watch out for self assessment scams
- Dec 2025
- ICAEW Insights
In a warning to taxpayers, HMRC has revealed that more than 4,800 self assessment scams have been reported since February 2025. Separately, HMRC has launched a new tool for reporting suspicious activity in HMRC online accounts.
Displaying 1-30 of 282 results
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