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Tax Faculty

Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.

Tax news

The latest updates on the UK tax system
 

TAXline: April 2021

In this issue, Chris Sanger examines the VAT policy challenges for the sharing economy identified by the Treasury, Neil Warren reveals why tax advisers need to be aware of the VAT deregistration rules and Elizabeth Ward-Booth and Anthony Crewe reconsider the definition of permanent establishments in the light of increased remote working.

TAXline: March 2021

In this issue, Richard Jones reviews the Tax Faculty’s Budget representations, Lindsey Wicks looks at planned rule changes and Sean Randall explains why the new SDLT surcharge may apply even when the taxpayer is resident for other taxes.

TAXline: February 2021

In this issue, Katy Rabindran reflects on the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, Jane McCormick shares her experience of the global digitisation of taxes and Howard Royse provides an update on HMRC’s March 2020 consultation on construction industry scheme abuse.

TAXline: January 2021

In this issue, Frank Haskew shares his thoughts on what happened in 2020, Lindsey Wicks looks at the tax checks that will apply to the renewal of certain licences from 4 April 2022 in England and Wales and Mark McLaughlin highlights a potential pitfall for inheritance tax business property relief purposes.

 

TAXguide 09/21: Brexit – The corporate tax implications

This TAXguide analyses the corporate tax impact of Brexit on the typical cycle of outbound and inbound business operations within the UK and the EU as from 1 January 2021. It analyses them from the viewpoint of both the UK and the member states of the EU.

TAXguide 08/21: COVID-19: Displaced expatriate employees

This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.

Managing tax risks in a complex world

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.

Representations

Tax topics for today

Reforming property taxes for business – what are the options?

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.