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2017 TAXguides

2017 TAXguides published by ICAEW Tax Faculty.

TAXguide 18/20: VAT MOSS – what happens following the end of the UK VAT MOSS scheme

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The UK has left the EU, with 31 December 2020 marking the end of the transitional deal that has been in place since 1 February 2020. The EU departure will mean important changes for UK businesses that sell broadcasting, telecommunication and electronic (BTE) services to non-business customers (B2C) inside the EU. Neil Warren provides guidance on the key changes that will take place.

TAXguide 21/17: The tax implications of Brexit

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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.

TAXguide 18/17: HMRC determinations and special relief

In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 16/17: Employment intermediaries

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 13/17: Trusts and mandated income

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Following the changes to the taxation of dividends and interest generally being paid gross, the question has arisen as to what is meant by mandated income in connection with the completion of SA900. TAXguide 13/17 outlines a series of scenarios posed to HMRC to clarify the position, alongside HMRC's response. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 12/17: Common reporting standard - requirement to notify clients

TAXguide 12/17 explains the new legal requirement for financial institutions and professionals, including tax advisers, to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 09/17: FRS 102 - loans at non-market rates

This TAXguide considers the tax treatment of loans at non-market rates of interest to companies. This follows changes to the accounting rules introduced in FRS 102, which apply to accounting periods beginning on or after 1 January 2015, and the impact of changes to the loan relationship rules. Read a summary here, Tax Faculty members can download the full guide.

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