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Tax Faculty

Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.

 

TAXline: December 2019

In this issue, Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission, Peter Rayney reports on the 18th Practical Tax Conference, Rachael Dronfield examines a First-tier Tribunal decision and Angela Clegg explains the new reporting requirement that could apply to transactions that happen on or after 25 June 2018.

TAXline: November 2019

In this issue, Rebecca Seeley Harris discusses the off-payroll working rules, Randeep Dhaliwal explains tax implications for people who receive gifts to promote brands and Andy Tall takes a practical look at the preparations non-resident landlords and their agents need to make.

TAXline: October 2019

In this issue, Tony Monger looks at the Senior Accounting Officer regime, Neil Warren reviews the 2019 First-tier Tribunal case, Iain Wright explores macro and micro policy and Sarah Bradford considers the tax treatment of employees working from home.

TAXline: September 2019

In this issue, Angela Clegg gives her views on HMRC’s use of the nudge theory, Wendy Nicholls and David Green assess the Organisation for Economic Operation and Development’s workplan and Gary Millner explains how tax charities can help banish the nightmares of tax.

 

TAXbite: Rent a Room

This free TAXbite explains the rules for rent a room relief and how to apply if you or your client qualifies.

TAXguide 15/19: Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.

TAXguide 14/19: IR35 New tax rules

This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.

The 2019 Hardman Lecture

This year’s lecture was given by Paul Johnson, CBE, Director of the Institute for Fiscal Studies.

Representations

Tax topics for today

Reforming property taxes for business – what are the options?

Taxing business properties form an important part of the tax base for many countries, but they are often complex and in an increasingly online world can be irrelevant to an organisation’s turnover. The time has come to overhaul business property tax systems and here ICAEW outlines the options.