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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 webinars and events.
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.
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.
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.
Guidance for those providing tax services in the United Kingdom, on the prevention of money laundering and the countering of terrorist financing.
This TAXguide will cover the key changes to the capital allowances regime since Tax Practice supplement 21 on the subject in September 2008.
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.
Webinars, videos and podcasts
From April 2020 the operation of IR35, or off-payroll working as it is also known, will change in the private sector. In this webinar we unpick the draft legislation, provide practical tips on preparation for change and highlight the pitfalls to watch out for.
In this webinar Charlotte Barbour, director of taxation, ICAS, and Frank Haskew, Head of Tax, ICAEW provide an overview of the devolved tax powers, and pointers to areas where care needs to be taken when advising clients across the UK.
Since our original webinar in August 2018, several key milestones have passed, more is now known about the information which must be provided, the potential penalties and what help is available. In this webinar, Rebecca Benneyworth reprises the earlier recording and brings viewers up to date.
In this webinar Kate Upcraft and Peter Bickley cover the latest developments in the employment tax arena, including; preparation for the roll out of the IR35 off-payroll reforms to the private sector, tax regimes and optional remuneration arrangements.
A response dated 19 June 2019 to a consultation published by DEFRA on 9 April 2019.
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.
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