Displaying 1-15 of 15 results
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TAXguide 22/20 Accounting for off-payroll working
- Technical release
- 29 Dec 2020
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.
Exclusive
TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead
- Technical release
- 29 Dec 2020
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.
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TAXguide 20/20 New VAT ecommerce rules in EU from 1 July 2021 – how will they affect UK businesses?
- Technical release
- 23 Dec 2020
Major VAT changes are being introduced by the EU on 1 July 2021, just six months after the end of the UK’s transitional deal. Neil Warren provides guidance on the key changes that will take place.
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.
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TAXguide 18/20: VAT MOSS – what happens following the end of the UK VAT MOSS scheme
- Technical release
- 11 Dec 2020
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 30 April 2021 and altered from the previous two iterations. In this TAXguide ICAEW's Tax Faculty provides the answers to questions raised by attendees at its latest webinar explaining the changes to the CJRS recorded on 20 November.
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TAXguide 16/20: Basic inheritance tax planning
- Technical release
- 17 Dec 2020
This practical guide outlines the inheritance tax rules, explains key reliefs, and planning for lifetime gifts, wills and deathbed situations.
TAXguide 15/20: CGT UK property disposal reporting
- Technical release
- 15 Sep 2020
The requirement for UK residents to report and pay capital gains tax (CGT) on disposals of UK residential property separately from the self assessment tax return was introduced in April 2020. The deadline is 60 days for all completions on or after 27 October 2021. Disposals occurring before this date had to be reported within 30 days. Non-residents have had an obligation since 2015. ICAEW’s Tax Faculty provides guidance on to the digital service for reporting disposals to HMRC.
TAXguide 14/20 Trust Registration Service
- Technical release
- 17 Aug 2020
Guidance on registering trusts on the Trust Registration Service and updating that information.
TAXguide 12/20 Coronavirus Job Retention Scheme risks
- Helpsheets and support
- 16 Jul 2020
The rules for the Coronavirus Job Retention Scheme (CJRS) are new and complex. This TAXguide highlights the risk areas and explains how to correct claims if an error is identified.
TAXguide 11/20: IHT on overseas property representing UK residential property
- Technical release
- 29 Jun 2020
An update to guidance from ICAEW, STEP, CIOT and The Law Society on areas of uncertainty in the statutory provisions for Inheritance Tax on Overseas Property Representing UK Residential Property introduced by Finance Act (No 2) Act 2017.
TAXguide 10/20: Employment taxes update
- Technical release
- 24 Jun 2020
On 11 May, tax consultant Kate Upcraft provided an update on the latest developments in employment law in a Tax Faculty webinar, including information on the Coronavirus Job Retention Scheme.
TAXguide 07/20: Off-payroll working: cross border issues
This TAXguide has been replaced by TAXguide 19/21: Off-payroll working: cross border issues.
TAXguide: 06/20 Spring Budget 2020
- Technical release
- 12 Mar 2020
Rishi Sunak delivered his first Budget of 2020 on 11 March. The Tax Faculty provides its summary of all the key tax announcements in this TAXguide.
TAXguide 02/20 Employment Allowance from April 2020
- Technical release
- 05 Feb 2020
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
Displaying 1-15 of 15 results
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