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Tax Technical Releases

A listing of the latest Technical Releases published by the Tax Faculty with the most recently published showing first.

Older Technical Releases can be seen on ICAEW's Tax Faculty TAXguide page.

TAXguide 17/21 Off-payroll working: cross-border issues

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Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.

TAXguide 14/21 Income tax loss carry back

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Finance Act 2021 introduces a new loss relief allowing trading losses incurred in 2020/21 and 2021/22 to be carried back for relief against trading profits in the preceding three tax years. In this TAXguide Rebecca Benneyworth explains the measure in detail and examines some of the complexities that arise when considering the practical implications of the loss carry back.

TAXguide 13/21 Capital allowances: super deduction and 50% special rate allowance

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The super deduction, special rate allowance and extension of the uplifted annual investment allowance, were discussed by Steve Watts and Richard Jones in a Tax Faculty webinar on 14 June 2021. This TAXguide provides answers to questions raised in that webinar.

TAXguide 12/21 COVID-19 support grants tax considerations

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The government’s COVID-19 financial support schemes give rise to a number of tax issues, separate from the rules that apply to the schemes themselves. This TAXguide, prepared by the Tax Faculty, covers the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) and is available to all ICAEW members.

TAXguide 09/21: Brexit – The corporate tax implications

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This TAXguide analyses the corporate tax impact of Brexit on the typical cycle of outbound and inbound business operations within the UK and the EU as from 1 January 2021. It analyses them from the viewpoint of both the UK and the member states of the EU.

TAXguide 08/21: COVID-19: Displaced expatriate employees

This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.

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