Displaying 1-10 of 76 results
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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.
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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).
Displaying 1-10 of 76 results