Displaying 1-10 of 41 results
Exclusive
Hardman Lecture shines tax regulation spotlight on shadow advisers
- Article
- 05 Dec 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
Exclusive
An introduction to employee ownership trusts
- Article
- 05 Dec 2024
The sale of a company to an employee ownership trust (EOT) is becoming more popular. In the first of two articles on EOTs, Nick Wright explains why this may be the case and how an EOT could be used.
Exclusive
The tax benefits of employee ownership trusts
- Article
- 05 Dec 2024
In the second of two articles on employee ownership trusts (EOTs), Nick Wright explores the capital gains tax exemption for the shareholders of the trading company and the income tax exemption for employees receiving bonuses.
Exclusive
What is a managed service company provider?
- Article
- 01 Nov 2024
In the second of two articles on the managed service company rules, David Kirk draws on recent experiences of dealing with HMRC to look at the circumstances in which an accountant could be considered an MSC provider.
Exclusive
What are the managed service company rules?
- Article
- 01 Nov 2024
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
Exclusive
VAT on cryptoassets
- Article
- 01 Nov 2024
In the third in a series of articles on cryptoassets, members of ICAEW’s digital assets working party examine the landmark VAT case of Hedqvist and consider how NFTs could potentially be treated for VAT purposes.
Exclusive
The benefits of relocating to Cyprus
- Article
- 23 Oct 2024
Cyprus has become a fashionable relocation destination for high net worth individuals, experienced professionals and expatriates in recent years. Constantinos Kounnis explains why tax may have had a role to play.
Exclusive
Why is VAT complicated and costly?
- Article
- 03 Oct 2024
The UK VAT system imposes a significant compliance burden on businesses. Yige Zu and Richard Krever delve into the root causes of this complexity, and explore potential solutions for a more efficient and less distortionary tax regime.
Exclusive
Cryptoassets: international tax issues
- Article
- 03 Oct 2024
In the second of a series of articles on cryptoassets, members of ICAEW’s digital assets working party explain the key international tax considerations for individuals holding cryptoassets and for cryptoasset businesses.
Exclusive
How to improve the corporate interest restriction
- Article
- 03 Oct 2024
The corporate interest restriction limits the amount of tax relief a company can get for interest and other financing costs. As more companies come within the scope of the regime, Stuart Rogers and Rhiannon Baynham of PKF Francis Clark consider whether the government can do more to help companies comply with the rules.
Displaying 1-10 of 41 results