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.
Appeals, disputes and investigations
Expert commentary and practical guidance from ICAEW related to appeals, disputes and investigations relating to compliance with UK tax regime.
Need to know
In this section
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
TAXguide 18/17: HMRC determinations and special relief
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
TAXguide 12/17: CRS - notifying clients
An explanation of the legal requirement for financial institutions and professionals to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Tax Faculty members can download the full guide.
Features and articles
ICAEW technical round-up: July 2022
This month’s top technical stories include an HMRC investigation on suspected R&D tax relief fraud; summaries of the various tax measures announced in the Draft Finance Bill 2022-2023 and support on the extension of trust registrations.
Adjudicator reports on HMRC complaints
Complaints about HMRC received by the independent Adjudicator fell in 2021/22 but remain above pre-pandemic levels. ICAEW’s Tax Faculty summarises the annual report.
VAT: HMRC guidance on DIY Housebuilders scheme claims
Guidance clarifies when subsequent claims might be accepted following a First-tier Tribunal decision.
Changes to allocation of tax cases to categories in the tax chamber
How cases will be allocated before the First-tier Tribunal is changing from 1 June 2022. ICAEW’s Tax Faculty explains the changes.
Make better use of existing HMRC powers, urges ICAEW
ICAEW’s Tax Faculty has called on HMRC to make better use of the rights it already has to investigate tax affairs and shift the perception of how it handles enquiries, before the government considers granting additional powers when reforming the UK’s tax administration system.
Can a taxpayer request a partial closure notice?
Andrew Cockman looks at the implications of the Upper Tribunal decision in R & C Commrs v Embiricos [2020] UKUT 0370 (TCC) in relation to partial closure notices.
More detail on notification of uncertain tax treatment
HMRC has published a second consultation on developing rules for large businesses to report uncertain tax positions, as it continues to work with stakeholders on how to resolve tax disputes quickly.
Subcontracted and subsidised research and development expenditure
Katy Rabindran reflects on why the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, issued in October 2020, provides key pointers on current R&D working practices and HMRC’s approach.
Webinars and recordings
Abbey Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
Bloomsbury Core Accounting and Tax Service
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.
Guide to taxpayers’ rights and HMRC powers
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
HMRC Investigations Handbook
Guidance on all aspects of HMRC’s investigative work, to help practitioners with tax administration and compliance.
Tax appeals (2nd edition)
Hamilton on Tax appeals will guide you through the tax appeals process from start to finish.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Tax treaty case law around the world 2019
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
Taxes evaded, avoided and reformed
An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were been exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.
Tax appeals and administration
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.