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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: April 2019

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.

TAXline: March 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.

TAXline: February 2019

In this issue, Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year, Ian Young considers recent developments in state aid and the implications for tax and Jane Moore considers the move to digital in relation to tax outside of Making Tax Digital.

TAXline: January 2019

In this issue, Michelle Robinson considers cryptocurrency and how it should be taxed, Anita Monteith considers the effects of the capital allowances rules and Ian Young reports on the Global Accounting Alliance Tax Director Group’s eighth international meeting in Brussels.

 

TAXguide 06/19: Termination payments

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.

Capital allowances

This webinar provides illustrative examples and practical tips on how to maximise capital allowances and take advantage of the reliefs available.

Representations

ICAEW REP 36/19

ELECTRONIC SALES SUPPRESSION - CALL FOR EVIDENCE - A response dated 26 March 2019 to a consultation published by HMRC on 19 December 2018

ICAEW REP 32/19

ADDRESSING THE TAX CHALLENGES OF THE DIGITALISED ECONOMY - A response dated 6 March 2019 to a consultation published by OECD on 13 February 2019

ICAEW REP 28/19

NATIONAL MINIMUM WAGE: SALARIED WORKERS AND SALARY SACRIFICE SCHEMES - A response dated 1 March 2019 to a consultation published by the BEIS on 17 December 2018

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.