Displaying 1-10 of 65 results
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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.
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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.
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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.
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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.
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HMRC: 20 years young
- Article
- 03 Apr 2025
As HMRC celebrates its 20th anniversary, we take a look at the challenges for the future.
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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.
Displaying 1-10 of 65 results