Displaying 1-10 of 139 results
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How the higher rates of stamp taxes apply to second homes across the UK
- Article
- 29 Mar 2023
The differences between how and when the higher rates apply to residential property purchases in England and Northern Ireland, Scotland and Wales go beyond the rates charged. Lindsey Wicks highlights some key variations alongside planned changes in Scotland.
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Plastic packaging tax – the lessons so far
- Article
- 29 Mar 2023
Chris Morgan describes the practical challenges that businesses face in identifying and complying with their PPT obligations.
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Tax thresholds in deep freeze
- Article
- 29 Mar 2023
Following the Spring Budget on 15 March, Mei Lim Cooper considers the effects of frozen tax thresholds. With some thresholds static until 2028, more taxpayers will find themselves paying a tax for the first time, or at higher rates.
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Determining domicile as a preliminary issue
- Article
- 03 Mar 2023
Andrew Cockman reviews the continuing litigation by Epaminondas Embiricos concerning the point at which a taxpayer’s domicile should be established in the litigation process.
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Spring Budget 2023: tracking tax consultations and reviews
- Article
- 03 Mar 2023
Ahead of the Spring Budget on 15 March, ICAEW’s Tax Faculty summarises the tax-related consultations and reviews that are underway.
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Why now is the time to revisit company share option plans
- Article
- 03 Mar 2023
Karen Johal explains why companies may want to rethink their share incentive strategy in light of changes to CSOP.
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When interest in possession meets IHT
- Article
- 03 Mar 2023
Mark McLaughlin looks at interests in possession and how they might be identified, which is essential to establish the correct IHT liability.
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VAT in the digital age and the platform economy for services
- Article
- 03 Feb 2023
Damon Wright and Jade Els summarise the VAT issues identified with the platform economy and the changes proposed from 1 January 2025 aimed at resolving those issues.
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Making the most of capital losses
- Article
- 03 Feb 2023
The end of the tax year is approaching. A reduction to the capital gains tax annual exempt amount is imminent. This may be a good time for taxpayers to take stock of available capital losses, and ensure they have been claimed, says Mei Lim Cooper.
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Reflections on the MTD ITSA deferral
- Article
- 03 Feb 2023
The impact of the December 2022 announcement that the introduction of Making Tax Digital income tax self assessment (MTD ITSA) is being delayed (again) and phased is starting to sink in. Caroline Miskin shares her thoughts on how policy and implementation should develop.
Displaying 1-10 of 139 results