Displaying 1-10 of 78 results
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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.
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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.
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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.
Displaying 1-10 of 78 results