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TAXguides

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.

Published in 2020

 

TAXguide 15/20 Capital gains tax 30-day reporting

A new requirement for UK residents to report and pay capital gains tax (CGT) on disposals of UK residential property within 30 days was introduced in April 2020. Non-residents have had an obligation since 2015. ICAEW’s Tax Faculty provides guidance on to the digital service for reporting disposals to HMRC.

TAXguide 10/20: Employment taxes update

On 11 May, tax consultant Kate Upcraft provided an update on the latest developments in employment law in a Tax Faculty webinar, including information on the Coronavirus Job Retention Scheme.

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. Answers have been taken from HMRC's guidance.

Published in 2019

 

Published in 2018

 

TAXguide 18/18: Small business tax issues

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

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

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.

TAXguide 15/18: The cash basis for traders and landlords

In this practical TAXguide Sarah Bradford, director of Writetax and editor of Small Business Tax and Finance, explores the cash basis of assessment as it applies to traders and landlords. Read a summary here, Tax Faculty members can download the full guide.

Published in 2017

 

TAXguide 23/17: VAT MOSS

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 21/17: The tax implications of Brexit

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.

TAXguide 20/17: An intermediate guide to the taxation of UK trusts

In TAXguide 20/17, Sue Moore and Gillian Banks answer a selection of the key questions raised by viewers of the Tax Faculty webinar ‘an intermediate guide to the taxation of UK trusts’, broadcast on 25 October 2017. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 19/17: High income child benefit charge

In TAXguide 19/17, David Kirk provides a step by step explanation of how to calculate the high income child benefit charge and highlights the potential pitfalls. Read a summary here, Tax Faculty members can download the full guide.

Published before 2017

 

TAXGUIDE 02/16

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

TAXGUIDE 01/16

Transactions in Securities: Company Distributions

TAXguide 13/15

Use of foreign income and gains as loan collateral for a relevant debt - update

TAXguide 12/15

Reforms to the Taxation of Non Domiciles - Meeting notes