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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.

 

TAXline: October 2019

In this issue, Tony Monger looks at the Senior Accounting Officer regime, Neil Warren reviews the 2019 First-tier Tribunal case, Iain Wright explores macro and micro policy and Sarah Bradford considers the tax treatment of employees working from home.

TAXline: September 2019

In this issue, Angela Clegg gives her views on HMRC’s use of the nudge theory, Wendy Nicholls and David Green assess the Organisation for Economic Operation and Development’s workplan and Gary Millner explains how tax charities can help banish the nightmares of tax.

TAXline: August 2019

In this issue, Kathryn Cearns OBE talks to journalist Caroline Biebuyck about the challenges in creating a more straightforward tax system, Bryan Crawford considers the actions that taxpayers should be taking when it comes to buildings allowances and Caroline Miskin explains Making Tax Digital for VAT’s recordkeeping requirements.

TAXline: July 2019

In this issue, Tina Riches considers HMRC’s updated view on tax avoidance schemes, Anita Monteith considers what lies over the horizon for Making Tax Digital, Julie Butler looks at how to treat wayleaves and Sarah Bradford explores the tax treatment of travel expenses incurred by employees in a range of situations.

 

TAXguide 14/19: IR35 New tax rules

This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.

TAXguide 10/19: Expenses and Benefits

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.

DAC6: EU Mandatory Disclosure Regime

This webinar addresses the practical issues raised by the introduction of the Finance Act 2019, including challenges for tax advisers, how firms are approaching compliance and an overview of the challenges for tax payers.

Entrepreneurs relief - the recent changes

This webinar considers the changes introduced in Finance Act 2019, practical issues concerning options, and the ongoing problems regarding the definition of ordinary share capital and what is a personal company.

Compliance

As HMRC continues to tackle tax evasion and avoidance, it has an ever-expanding range of powers and procedures at its disposal. Tax investigations experts John Cassidy and Hayley Ives explain the latest compliance developments, both in the UK and the international arena.

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.