Displaying 1-10 of 97 results
How to reduce pressure on the tax tribunals
- Article
- 13 Oct 2026
Ed Saltmarsh explains why ICAEW’s latest paper on how to build a better tax system demonstrates that fixing the courts requires a fundamental rethink of the entire litigation pipeline.
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Simplifying UK VAT: is the Tour Operators Margin Scheme fit for purpose?
- Article
- 09 Oct 2026
The UK’s Tour Operators Margin Scheme (TOMS) was designed as a simplification measure. However, the UK’s exit from the European Union (EU), evolving business models and recent court decisions have raised questions about whether the regime remains fit for purpose.
Designing a framework for the tax profession
- Article
- 28 Sep 2026
Drawing on ICAEW’s work on how to build a better tax system, Ed Saltmarsh explains how the tax advice market could be improved, to the benefit of agents, taxpayers and HMRC.
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Avoiding common errors with tax and cryptoassets
- Article
- 25 Sep 2026
ICAEW’s Tax Faculty explores some of the challenges in applying the tax rules to cryptoasset transactions, based on eight common errors and misunderstandings identified by HMRC.
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Follow the numbers: capital gains tax
- Article
- 21 Sep 2026
ICAEW’s Tax Faculty considers the extent to which changes in the annual exempt amount (AEA) announced in 2022 have contributed to the record amount of capital gains tax (CGT) paid for 2024/25.
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Significant changes proposed to the taxation of distributions
- Article
- 03 Aug 2026
The government’s proposals, set out in a consultation document published on 23 June 2026, have implications across a wide range of areas, including corporate restructuring and the loans to participators and purchase of own shares rules.
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VAT and cryptoassets: international developments
- Article
- 21 Jul 2026
Drawing on recent case law developments in Germany and Spain, members of ICAEW’s digital assets working party explain why UK businesses and their advisers should take care when applying the VAT rules to transactions involving cryptoassets.
How to reform tax policymaking in the UK
- Article
- 29 Jun 2026
Continuing ICAEW’s work on building a better tax system, Ed Saltmarsh explains what’s wrong with tax policymaking in the UK and suggests how meaningful change could be achieved by keeping long-term strategy, technical implementation and political decision-making separate.
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Modernising the UK’s VAT system
- Article
- 23 Jun 2026
Yige Zu explores three challenging areas of VAT design and suggests how the UK’s VAT system could be reformed.
Why HMRC must change to succeed
- Article
- 01 Jun 2026
Ed Saltmarsh highlights the key points from ICAEW’s latest paper on building a better tax system, setting out why HMRC’s current transformation programme risks failure and what needs to change for it to succeed.
Displaying 1-10 of 97 results