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
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.
Simplifying and modernising the tax system and tackling the tax gap – this framed the consultations, calls for evidence and next steps announced on tax administration and maintenance day (TAM day). ICAEW’s Tax Faculty highlights the key points.
Highlights from the broader tax news for the week ending 12 April 2023, including: pension lump sums; HMRC’s Digital Disclosure Service; digital services tax; partnerships holding UK residential property; till system disclosures; and disguised remuneration instalment arrangements.
ICAEW’s Tax Faculty summarises the key tax announcements from the Chancellor’s Budget speech, including pension and capital allowance reforms.
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.
Expert commentary on how to draw a line between tax planning, tax avoidance and illegal tax evasion, in relation to capital gains tax.
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
A chapter covering two kinds of anti-avoidance rules which aim to tackle some of the tax avoidance techniques used by multinational entities: controlled foreign companies (CFC) legislation, and anti-hybrid rules relating to entity mismatches.
A chapter discussing the interest restriction rules that some countries have adopted in an attempt to prevent multinational entities from using intra-group financial arrangements to reduce their group tax liabilities.
A chapter outlining the OECD's BEPS 2.0 project, which builds upon the earlier BEPS 1.0 initiative.
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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 chapter examining the mandatory disclosure regimes which apply in the UK, including the Disclosure of Tax Avoidance Schemes (DOTAS) regime, and the Disclosure of Tax Avoidance Schemes: VAT and Other Indirect Taxes (DASVOIT) regime.
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.
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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.
Comments made by ICAEW on 26 January 2022 in relation to the Welsh Tax Acts Etc. (Power to Modify) Bill 2022.