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2019 TAXguides

2019 TAXguides published by ICAEW Tax Faculty.

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

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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

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

TAXguide 06/19: Termination payments

A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.

TAXguide 19/20: Intangible fixed assets and corporation tax deductibility

This TAXguide, written by Andrew Tall, explains the different ways that a revenue deduction can be claimed for ‘typical’ intangible fixed assets (ITFA) used by a company in a taxable business, as introduced in Finance Act 2002 under Chs 3 and 15, Pt 8, Corporation Tax Act 2009 (CTA 2009), and subsequently amended.

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