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TAXguides

TAXguides are published by ICAEW Tax Faculty.

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TAXguides provide practical guidance to practitioners on important developments to tax practice and policy.

Tax Faculty members are able to download all guides in their entirety.

 

 

2020 TAXguides

TAXguide 08/20: Off payroll working: payroll issues

A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime and what they mean practically for payroll processes. Answer have been taken from HMRC guidance.

TAXguide: 06/20 Spring Budget 2020

Rishi Sunak delivered his first Budget of 2020 on 11 March. The Tax Faculty provides its summary of all the key tax announcements in this TAXguide.

TAXguide 05/20 HMRC digital forms for agents

HMRC has digitalised many of the forms it provides to facilitate transactions, but often these forms are not available to authorised agents. While HMRC is taking steps to rectify this, the Tax Faculty has created this TAXguide to provide a list of links to the digital forms that can be accessed by agents.

TAXguide 03/20 Off-payroll working from April 2020

In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.

TAXguide 02/20 Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.

TAXguide 01/20 Tax Treaty Briefing September/December 2019

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This information is based on the author’s work, Practical International Tax Planning for UK Businesses and is reproduced with the consent of the publishers, Croner-i

2019 TAXguides

TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes

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24-12-2019

This guide is intended as a roundup of some of the changes to registered pension schemes since 2006. It is not intended to be a definitive guide to pensions, more an index alerting the reader to changes that perhaps require further research.

TAXguide 14/19: IR35 New tax rules

07-10-2019

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

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2018 TAXguides

TAXguide 18/18: Small business tax issues

14-12-2018

In TAXguide 18/18, Rebecca Benneyworth explores the recent tax changes affecting small businesses, and looks at the impact of the more recent changes to dividend taxation and the rate of corporation tax. The full guide can be downloaded by Tax Faculty members and Faculties Online subscribers.

TAXguide 17/18: Partnership tax

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04-12-2018

In TAXguide 17/18, Andrew Constable answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘partnership tax’’, broadcast on 8 November 2018.

TAXguide 16/18: EBTs and contractor loan schemes

17-09-2018

In this TAXguide Rebecca Benneyworth answers questions raised in response to the Tax Faculty webinar on employee benefit trust strategies and contractor loan schemes, which was broadcast on 8 August. Read a summary here, Tax Faculty members can download the full guide.

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2017 TAXguides

TAXguide 23/17: VAT MOSS

07-12-2017

In TAXguide 23/17, Neil Gaskell explains the changes introduced on 1 January 2015 to the VAT rules for business to consumer supplies of digital services within the EU. This guidance has been updated to include changes introduced on 1 January 2019. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 22/17: TAAR very much

07-12-2017

In TAXguide 22/17, Pete Miller answers a selection of the key questions raised by viewers of the Tax Faculty webinar ‘TAAR very much reconstructions and winding up’’, broadcast on 1 December 2017. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 21/17: The tax implications of Brexit

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23-08-2018

Although many of the implications of Brexit are currently unknown, VAT and customs duties are likely to be affected. This guide outlines the potential tax consequences. This guide was updated following the publication on 23 August 2018 of guidance from HMRC as to what will happen if there is no Brexit deal.

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Tax guides published before 2017:

The list below contains all tax guides that remain relevant and accurate. Those guides that are not listed below have been withdrawn and archived. If you would like to review an archived guide please get in touch: taxfac@icaew.com.

TAXGUIDE 04/16

Professional Conduct in Relation to Taxation (PCRT): guidance applicable from 1 March 2017 on how members in tax should act in difficult situations. For guidance prior to 01 March 2017 see TAXGUIDE 01/15

TAXGUIDE 02/16

30-03-2016

Company distributions - transactions in securities regime and liquidation distributions targeted anti-avoidance rule

TAXGUIDE 01/16

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05-02-2016

Transactions in Securities: Company Distributions

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