UK tax rates, allowances and reliefs
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
Expert commentary and practical guidance from ICAEW related to pensions in the UK personal tax regime.
Rishi Sunak delivered his first Budget of 2020 on 11 March. The Tax Faculty provides its summary of all the key tax announcements in this TAXguide.
This guide is intended as a roundup of some of the changes to registered pension schemes since 2006. It is not intended to be a definitive guide to pensions, more an index alerting the reader to changes that perhaps require further research.
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
The annual release of tax relief statistics, published on 12 January 2023, shows a significant rise in the cost of some reliefs. However, overall, the percentage increase in cost between 2020/21 and 2021/22 was less than the increase in tax receipts over the same period.
With three ‘fiscal events’ this Autumn alone, now is a good time to take stock of the tax changes coming in 2023/24. Whilst we don’t have a complete picture of all taxes, and there may be more information in the March 2023 Spring Budget, we have summarised how to advise so far.
Dramatic reforms to financial services regulation are a cornerstone of the government’s strategy to meet its 2.5% growth target.
Dramatic reforms to financial services regulation are a cornerstone of the government’s strategy to meet its 2.5% growth target.
Peter Ferrigno and Matt Snowdon discuss the tax treatment and implications of participation in non-UK pension schemes.
Individuals who control their own companies can choose how and when to extract profits using a strategy involving various elements. This article considers the salary element.
Government announcements on legislation day include possible changes to the capital gains tax rules on separation and a significant consultation on improving the data HMRC collects from taxpayers. ICAEW’s Tax Faculty summarises the planned measures likely to affect individuals.
HMRC is reminding active members of public sector pension schemes that they may need to act before 1 April 2022 to avoid losing lifetime allowance protection. Members of any pension scheme who lose their protection need to notify HMRC.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.
Expert guidance on pensions and life assurance taxation in relation to business partnerships.
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
A chapter on pensions taxation, containing worked examples.
Chapter providing practical advice on pensions and life assurance in relation to inheritance tax planning.
Chapter providing information for tax advisers on UK tax rules relevant to pension schemes.
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