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2020 TAXguides

2020 TAXguides published by ICAEW Tax Faculty.

TAXguide 22/20 Accounting for off-payroll working

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Off-payroll working rules from April 2021 require private sector end users to determine employment status of contractors who use an intermediary. If there is deemed employment, the intermediary receives payment net of deductions. This builds on legislation for public sector engagers effective from 2017. Existing IR35 rules continue to apply where the end user is small. Rebecca Benneyworth provides guidance on how to account for off-payroll transactions.

TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead

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This TAXguide collates a broad range of employment tax changes for 2020/21 and looks ahead to 2021/22. Kate Upcraft provides practical guidance on off-payroll working, national insurance exemptions, the employment allowance, termination payments, student loans, RTI matters, statutory parental bereavement pay (SPBP), and summarises benefits and expenses in the context of COVID-19.

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.

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 17/20: CJRS - The furlough scheme reinvented

The Coronavirus Job Retention Scheme (CJRS) has been extended until 31 March 2021 and altered from the previous two iterations. In this guide ICAEW's Tax Faculty provides the answers to more than 190 questions raised by attendees to its webinar explaining the changes to the CJRS broadcast on 20 November.

TAXguide 16/20: Basic inheritance tax planning

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This practical guide outlines the inheritance tax rules, explains key reliefs, and planning for lifetime gifts, wills and deathbed situations.

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.

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