UK tax rates, allowances and reliefs
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
Expert commentary and practical guidance from ICAEW related to the taxation of savings and investments in the UK personal tax regime, including the taxation of dividends.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
This guide considers the areas of uncertainty in the Finance (No. 2) Act 2017 statutory provisions for the cleansing of mixed funds. It is formed of questions and answers from ICAEW and other professional bodies, together with comments from HMRC.
Carefully studying the opportunity in a niche sector has paid dividends for August Equity in the past. Investment partner Mickey Patel discusses the firm’s latest move into public sector software-as-a-service.
Draft regulations require employers to provide more details of employees’ hours to HMRC. Additionally, shareholders will need to provide details of close company shareholdings and dividends.
HMRC has written to company owners who it believes may have failed to declare dividend income.
ICAEW’s Tax Faculty scans the Autumn Statement documents for other tax-related announcements. Various tax measures can be found in the Overview of tax legislation and rates, the Autumn Statement, and updated Tax information and impact notes.
Accountancy firm and ICAEW member Cooper Parry has long taken an innovative approach to staff well-being and happiness. But in the post-pandemic world, things like flexible and remote working no longer made it stand out, so it’s updating its employee offer.
The House of Commons Treasury Committee’s report into venture capital investment schemes recommends better support for female-led businesses and those outside the South East of England.
There have been a number of tribunal cases where appeals have failed as a result of there not being a recognisable trade, e.g. Babylon Farm Ltd v HMRC [2021] UKUT 224 (TCC) regarding the sale of hay for horses.
Mark McLaughlin, Bloomsbury Accounting and Tax Service, looks at the payment of dividends in owner-managed companies and highlights a recent case on restricted or ‘blocked’ dividends.
Brought to you by the Tax Faculty, this webinar covers the capital allowances landscape following the provisions in the 2021 Finance Act.
An introduction to the taxation of interest and dividends.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Expert commentary on the current UK capital gains tax legislation related to venture capital reliefs: SEIS, EIS, VCT and SITR.
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
Tax rates and tables for pensions and investment schemes, updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024. Helpful additional commentary is included with the rates and tables.
A full chapter providing a practical overview of the taxation of savings and investments in the UK.
Advice on tax planning for share issues and company financing, written for anyone who advises or runs a family or owner-managed company.
Guidance on business asset disposal relief and investors’ reliefs for individuals and trusts, highlighting tax planning opportunities.
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Outlines the provisions which exempt UK dividends from taxation under the Corporation Tax Act 2009.
Explains how corporation tax applies to trading income and the ways in which it differs from income taxation. Covers the annual investment allowance and capital allowances for plant and machinery.
Summarises the three chief sources of income which must be aggregated in tax computations, organised under non-savings income, savings income tax, and dividend tax rates. It also notes a number of sources exempt from income tax.
Introduces personal allowance and blind persons's allowance for taxable income. Also covers the trading allowance and property allowance.
Provides details of the three different sets of tax rates under the Income Tax Act 2007: non-savings income, savings income, and dividend tax rates. This section includes a note on the extension of the basic rate band.
A chapter covering the tax treatment of various forms of savings and investment income, such as bank interest, share and unit trust dividends, rents, and income from trust funds. The author gives tax saving tips, and illustrates points with real-world examples.
This latest edition has been revised and updated throughout, and includes new insights on topics such as digital, ESG (environmental, social and governance), and long-term investing, as well as fresh case studies. Clear, accessible chapters cover the fundamental principles of value creation, analyzing and forecasting performance, capital structure and dividends, valuing high-growth companies, and much more.
The Daily Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for 2019/20.
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A representation dated 1 September 2023 to a consultation published by the UK Parliament Treasury Committee on 3 July 2023.
MTD - Interest harmonisation and sanctions for late payment
Taxing gains made by non-residents on UK immovable property