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ICAEW's Tax Faculty provide insights into the latest developments in tax practice and policy.
TAXbites provide a brief reminder of the basics on popular topics. Each recording lasts around 10 minutes and is freely available for all to view
Stay up-to-date with the fast moving world of tax by attending our events in 2019.
In this issue, Paul Aplin provides his own perspective on tax, Sue Moore considers the impact of theEU money laundering directive on trusts, Joanne Walker looks at the Scottish income tax system for 2019/20 and Peter Bickley reports on a selection of points from the CIOT/ATT London Branch Employment taxes conference.
In this issue, Kate Upcraft looks at the practicalities of employees starting and leaving employment, Jane Moore, former editor of TAXline, takes a look at the evolution of the magazine, Lynnette Bober explores cryptoassets and Kevin Slevin explains how Finance Act 2019 has changed the rules for entrepreneurs’ relief.
In this issue, Rebecca Cave explains the tax treatment of low emission vehicles, Rebecca Benneyworth discusses Making Tax Digital and the loan charge legislation, Julie Butler considers executorship and what ICAEW members can do and Jane Moore rounds up the tax items from the Spring Statement 2019.
In this issue, Ray Chidell and Jake Iles look at the implications of the 2019 May v HMRC case on capital allowances, Robin Williamson reports on the 2019 case of Krzysztof Pokorowski v HMRC and Ian Young looks at developments in the digital economy – both in the UK and internationally.
This TAXguide looks at the charge to tax on benefits and expenses, associated exemptions and deductions and, where a tax charge arises, the calculation of the taxable amount. It also examines the reporting obligations which result from the provision of expenses and benefits, and also at ways in which this burden can be reduced.
Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. TAXguide 09/19 highlights and considers areas of uncertainty in the statutory provisions for rebasing and the changes to the CGT foreign capital losses election.
Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. TAXguide 08/19 presents questions and draft suggested answers together with comments from HMRC on areas of uncertainty in the statutory provisions covering the extension of inheritance tax to overseas property.
Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
Webinars, videos and podcasts
The latest key tax rules and reliefs affecting business.
This webinar provides illustrative examples and practical tips on how to maximise capital allowances and take advantage of the reliefs available.
This webinar provides a detailed step by step guide for businesses on implementing MTD for VAT.
This webinar provides a step by step guide for agents on implementing MTD for VAT/
A response dated 6 June 2019 to a consultation published by the Scottish government on 14 March 2019.
A response dated 23 May 2019 to a consultation published by HMRC on 28 March 2019.
A response dated 23 May 2019 to a consultation published by HMRC on 5 March 2019.
Tax topics for today
Taxing business properties form an important part of the tax base for many countries, but they are often complex and in an increasingly online world can be irrelevant to an organisation’s turnover. The time has come to overhaul business property tax systems and here ICAEW outlines the options.
Is hypothecation - assigning particular tax revenues to a specific public policy goal - a good thing? Read Ian Young's article presenting the facts and then decide.
Anita Monteith of ICAEW’s Tax Faculty explains how to account for trades in the sharing economy, specifically how tax and national insurance work in the gig economy