Displaying 1-12 of 12 results
Exclusive
TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes
- Technical release
- 24 Dec 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 16/19 off-payrolling from April 2020
- Technical release
- 12 Nov 2019
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
TAXguide 14/19: IR35 New tax rules
- Technical release
- 07 Oct 2019
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
TAXguide 13/19: ENTREPRENEURS’ RELIEF: Further questions on Finance Act 2019 changes
- Technical release
- 30 Sep 2019
Following the publication of TAXguide 04/19 ENTREPRENEURS’ RELIEF: Clarification of the new ‘5% proceeds test’ inserted by Finance Act 2019 - questions on scope of the new provisions along with HMRC responses, further questions have arisen on the Finance Act 2019 entrepreneurs’ relief legislation.
TAXguide 12/19: supplementary anti-money-laundering guidance for tax practitioners
- Technical release
- 30 Jul 2019
Guidance for those providing tax services in the United Kingdom, on the prevention of money laundering and the countering of terrorist financing.
TAXguide 09/19: Rebasing and adjustment to the CGT foreign capital losses election
- Technical release
- 24 May 2019
This guide focuses on the areas of uncertainty in the Finance (No. 2) Act 2017 statutory provisions for rebasing and the changes to the CGT foreign capital losses election. It is formed of questions and answers from ICAEW and other professional bodies, together with comments from HMRC.
Taxguide 07/19: A guide to principal private residence relief
This guide has been superseded by Taxguide 10/21: A guide to principal private residence relief.
TAXguide 06/19: Termination payments
- Technical release
- 12 Apr 2019
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
- Technical release
- 18 Dec 2020
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.
TAXguide 04/19: Entrepreneurs’ relief – clarification of the new 5% proceeds test
- Technical release
- 09 Apr 2019
This TAXguide sets out a series of questions raised by the Tax Faculty with HMRC in order to explore the changes made to entrepreneurs’ relief, introduced in Finance Act 2019. HMRC’s replies are set out in full in this TAXguide.
TAXguide 03/19: Finance Act 2018 section 35 and schedule 10 – settlements anti-avoidance
- Technical release
- 21 Mar 2019
This TAXguide has been prepared by committee members of STEP, ICAEW, the CIOT and the Law Society to highlight practical issues and uncertainties raised by Finance Act 2018 Schedule 10 (Settlements: Anti-avoidance, etc.).
TAXguide 02/19: Cleansing of mixed funds
- Technical release
- 13 Mar 2019
This guide considers the areas of uncertainty in the Finance (No. 2) Act 2017 statutory provisions for the cleansing of mixed funds. It is formed of questions and answers from ICAEW and other professional bodies, together with comments from HMRC.
Displaying 1-12 of 12 results
Can't find a TAXguide?
The ICAEW Library & Information Service acts as the archive for ICAEW publications and should hold copies of all TAXguides published by ICAEW.