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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.



2019 TAXguides

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.

TAXguide 07/19: A Guide to Principal Private Residence relief


Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

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2018 TAXguides

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

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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.

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2017 TAXguides

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 22/17: TAAR very much


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


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.


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



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



Transactions in Securities: Company Distributions

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