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ICAEW's Tax Faculty provide insights into the latest developments in tax practice and policy.
TAXbites provide a brief reminder of the basics on popular topics. Each recording lasts around 10 minutes and is freely available for all to view
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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.
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.
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.
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.
This TAXbite explains the 2018 and 2019 changes to Entrepreneurs Relief: the two-year ownership test and the new economic ownership test.
This free TAXbite explains the rules for rent a room relief and how to apply if you or your client qualifies.
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
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.
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
Webinars, videos and podcasts
An introduction on what to do whilst waiting for your VAT registration.
An overview of off-payroll working.
An introduction to checking your national insurance contributions.
This year’s lecture was given by Paul Johnson, CBE, Director of the Institute for Fiscal Studies.
A response dated 12 November 2019 to a consultation published by OECD on 9 October 2019.
A response dated 2 December 2019 to a consultation published by OECD on 8 November 2019.
A response dated 2 December 2019 to a consultation published by the Scottish government on 9 September 2019.
Tax topics for today
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.
Is hypothecation - assigning particular tax revenues to a specific public policy goal - a good thing? Read Ian Young's article presenting the facts and then decide.
Anita Monteith of ICAEW’s Tax Faculty explains how to account for trades in the sharing economy, specifically how tax and national insurance work in the gig economy