Displaying 1-30 of 39 results
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Cross-border remote working and permanent establishment
- Article
- 31 Dec 2025
Adelle Greenwood explains why a recent update to the commentary on the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention has helped clarify the circumstances in which cross-border working can give rise to a permanent establishment (PE).
Exclusive
Budget 2025: Changes to share exchanges and reorganisations rules
- Article
- 19 Dec 2025
Changes to the rules for share exchanges and reorganisations apply with effect from 26 November 2025. Pete Miller and Nick Wright explain how the revised legislation is expected to work and explore the likely impact on clearance applications.
Exclusive
ICAEW prize winners suggest how to fix VAT
- Article
- 24 Nov 2025
The winners of ICAEW’s research prize recommend broadening the VAT base and utilising the resulting revenues to reduce the VAT rate and provide compensation for lower-income households.
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The complicated world of loans to participators
- Article
- 20 Nov 2025
Stephen Relf explains the lessons to be learnt from recent decisions of the First-tier Tribunal, including where a loan to participator is transferred intra-group, a debt is left uncollected post liquidation and cash takings go missing.
Exclusive
NIC developments for internationally mobile employees
- Article
- 24 Oct 2025
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
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Experts explore the future role of the tax adviser
- Article
- 16 Oct 2025
Key tax commentators discuss what can be learnt from the past and look ahead at the hot topics of digitalisation, AI, regulation and technology to predict how the tax adviser role could evolve in the future.
Exclusive
Fixtures: the importance of working together
- Article
- 30 Sep 2025
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales if both the buyer and the seller are to secure the desired tax result.
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How to manage risk when taking on cryptoasset clients
- Article
- 30 Sep 2025
David Britton and Louise Lane explain why accountants should be cautious when taking on clients engaged in cryptoasset activities and the steps they can take to balance the opportunities this presents with managing the risks to their practice.
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When is a building a dwelling for SDLT purposes?
- Article
- 30 Sep 2025
Sean Randall picks out the key points from the stamp duty land tax (SDLT) case of Mudan and highlights areas where advisers should take particular care.
Follow the numbers: IHT thresholds and exemptions
- Article
- 04 Sep 2025
HMRC’s latest statistics show that inheritance tax receipts increased by 12% between 2021/22 and 2022/23. ICAEW’s Tax Faculty considers the impact of frozen thresholds and exemptions and the possible effects of the government’s IHT reforms.
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Does your loan have an unallowable purpose?
- Article
- 04 Sep 2025
Richard Jones summarises recent developments in relation to the loan relationships unallowable purpose rule and considers what to look out for when analysing whether the rule applies.
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Time to talk about tax software
- Article
- 04 Sep 2025
In a recent report, the Tax Law Review Committee called on HMRC to take a more active role in setting standards for tax software. Stephen Relf looks at the case for change.
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Changes to IHT from 6 April 2025
- Article
- 01 Aug 2025
As part of a series of articles on the abolition of the remittance basis and domicile from April 2025, Katherine Ford considers the changes to inheritance tax.
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HMRC delay was a reasonable excuse for paying VAT late
- Article
- 01 Aug 2025
Stephen Relf explores recent changes to the VAT late payment penalty regime and explains why there are lessons to be learnt, for businesses and for HMRC, from a recent decision of the First-tier Tribunal (FTT).
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Why you should take care with family investment companies
- Article
- 03 Jul 2025
Members of ICAEW Tax Faculty’s Private Client Committee highlight some of the key areas to consider when advising on the creation and use of family investment companies.
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The fog clears over R&D tax relief
- Article
- 03 Jul 2025
Issues over subsidised expenditure and subcontracting have made it difficult for companies to see clearly when it comes to research and development (R&D) tax relief, says Randeep Dhaliwal, who welcomes revised guidance from HMRC.
Exclusive
New regime for taxing foreign income and gains
- Article
- 05 Jun 2025
You’re probably aware that the so-called ‘non-dom’ regime has come to an end, but what will replace it? In the first of four articles, Katherine Ford explores the abolition of the remittance basis regime and the introduction of the new foreign income and gains regime from 6 April 2025.
Exclusive
The VAT treatment of cryptoasset custodial services
- Article
- 05 Jun 2025
In the first of a new series of articles on cryptoassets, members of ICAEW’s digital assets working party explain how UK VAT might apply to custodial services, and what businesses can do to manage their VAT obligations.
Follow the numbers: Tax debt
- Article
- 13 May 2025
Tax debt increased significantly during the COVID-19 pandemic and remains stubbornly high. ICAEW looks at what HMRC is doing to collect overdue tax and to help taxpayers manage their tax payments.
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Get ahead with 2024/25 tax returns
- Article
- 01 May 2025
Are you aware of the key changes to income tax self assessment (ITSA) returns for 2024/25? From the extension of the cash basis to new tax return boxes for cryptoassets, ICAEW’s Tax Faculty provides a guide, and looks ahead to 2025/26.
Follow the numbers: Frozen personal tax thresholds
- Article
- 01 May 2025
The Office of Budget Responsibility’s latest economic and fiscal outlook, published alongside the Spring Statement on 26 March 2025, shows how the policy to freeze personal tax thresholds is affecting tax revenues and the tax system.
Exclusive
Why non-resident landlords may pay more corporation tax
- Article
- 01 May 2025
Andy Tall explores the principle of ‘non-discrimination’ and explains why most non-resident companies with UK property income cannot rely on it to pay corporation tax at a rate lower than 25%.
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Ideas for reforming VAT
- Article
- 03 Apr 2025
VAT prize-winners Sze Teen Wong, Cheryl Ong and Anna Poh point to international experiences to explain how the UK’s VAT system could be made simpler and more progressive.
Exclusive
HMRC: 20 years young
- Article
- 03 Apr 2025
As HMRC celebrates its 20th anniversary, we take a look at the challenges for the future.
Exclusive
E-invoicing: digital revolution or compliance hurdle?
- Article
- 03 Apr 2025
Ed Saltmarsh breaks down the government’s consultation on e-invoicing and what it could mean for UK businesses.
Exclusive
The rise and possible fall of umbrella companies
- Article
- 03 Apr 2025
The government estimates that umbrella companies were used to engage at least 700,000 temporary workers in the UK in 2022/23. Adelle Greenwood explains why and looks ahead to changes planned to take effect from April 2026.
Follow the numbers: 10 years of MTD
- Article
- 26 Mar 2025
It has been 10 years since the then Chancellor of the Exchequer, George Osborne, fired the starting gun on what was to become Making Tax Digital. HMRC has declared MTD for VAT a success but challenges lie ahead in the phased introduction of MTD for income tax from April 2026.
Why does the tax year start on 6 April?
- Video
- 25 Mar 2025
Have you ever wondered why the tax year starts on 6 April and not, say, 1 April or 1 January? We explain why in a new video.
Ten tax changes taking effect from April 2025
- Article
- 28 Feb 2025
ICAEW’s Tax Faculty picks out 10 important changes applying from 1 April 2025 for companies and 6 April 2025 for individuals and unincorporated businesses.
Follow the numbers: calling HMRC
- Article
- 28 Feb 2025
HMRC’s latest statistics show that it is getting better at answering the telephone, but does that mask deeper issues? In a recent joint report with the Chartered Institute of Tax (CIOT), ICAEW highlights low resolution rates and encourages HMRC to do more to reduce the need for agents to contact HMRC in the first place.
Displaying 1-30 of 39 results