Tax Round-up 2020
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Expert commentary and practical guidance from ICAEW related to tax avoidance and ensuring compliance with UK tax regime.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
In TAXguide 11/18 Sarah Godfrey explores the settlements legislation and what it means for the family business, the Arctic Systems case and HMRC’s views of the rules as they currently apply.
Transactions in securities : company distributions, clearance applications further to draft clause 16, Finance Bill 2016. Exchange of correspondence between ICAEW Tax Faculty and HMRC in January 2016.
Company Distributions : transactions in securities regime and liquidation distributions targeted anti-avoidance rule. Note of meeting with HMRC on 26 January 2016 published by ICAEW Tax Faculty.
HMRC Comments on treatment of liabilities for inheritance tax purposes
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
Andrew Cockman reviews the Supreme Court decision in Fisher concerning the transfers of assets abroad rules.
MPs are scheduled to start debating Finance Bill 2023-24 on 10 January. ICAEW has produced briefings on R&D, pensions, provision of additional data and promoters of tax avoidance.
The House of Lords Economic Affairs committee inquiry into the draft Finance Bill 2023-24 received 19 written responses and has heard from five representative bodies, including ICAEW.
The Tax Faculty provided input on measures relating to the proposed merged R&D tax credit scheme, tougher measures for promoters of tax avoidance, changes to data HMRC collects from customers and abolishing the pensions lifetime allowance.
Nick Wright summarises the key case law that is relevant to understand whether HMRC will provide statutory clearance for a transaction.
HMRC’s proposals would allow a criminal offence to be applied where promoters continue to promote a scheme after a stop notice has been issued, and directors to be disqualified in some situations.
Highlights from the broader tax news for the week ending 21 June 2023, including: employer updates; income record viewer video; deadline to create agent services account for repayment claims; raising awareness of tax avoidance schemes; corporate interest restriction reporting companies; and interactive guidance and gform for self-employed taxpayers working abroad.
ICAEW’s Tax Faculty is seeking input from members on consultations on a range of issues including IR35, cryptoassets, and reform of stamp taxes on shares. Read the full list of consultations and find out who to contact with your views.
Join BDO’s James Egert, Karen Riley, Steven Levine and Carrie Rutland as they take a high-level overview of the key risks that companies face in making disclosures, submitting accurate returns and applying the law correctly.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
The Tax Faculty's essential budget webinar.
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 Accounting and Tax Service.
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
A chapter on HMRC powers in relation to serial tax avoiders.
A chapter on HMRC powers in relation to disclosure of tax avoidance schemes (DOTAS) rules.
A chapter on HMRC powers in relation to tax penalties.
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
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Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
A section on possible liabilities for accountants undertaking activities relating to taxation — both compliance and advisory work.
A straightforward explanation of tax and the policy behind it for non-specialists, with coverage of recent controversies and illustrative case studies.
Guide to the UK tax system for tax practitioners and students.
A practical guide to applying VAT to UK property transactions.
How to reduce taxes by moving your business offshore.
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A briefing for MPs on the Finance Bill by ICAEW Tax Faculty.
ICAEW welcomes the opportunity to provide evidence on the Draft Finance Bill 2023-24 to the House of Lords Economic Affairs Finance Bill Sub-Committee.
A representation dated 27 September 2023 to a consultation published by HMRC on 18 July 2023.
A representation dated 12 September 2023 to a consultation published by HMRC on 27 April 2023.
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
A representation dated 11 August 2023 to a consultation published by HM Treasury on 19 June 2023.
A representation dated 21 June 2023 to a consultation published by HMRC on 27 April 2023.
A response dated 8 February 2022 to a consultation published by the government in November 2021.