Displaying 1-30 of 42 results
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TAXguide 02/16 (TECH 06/16 TAX)
- Technical release
- 30 Mar 2016
- PDF (344kb)
Company Distributions : transactions in securities regime and liquidation distributions targeted anti-avoidance rule. Note of meeting with HMRC on 26 January 2016 published by ICAEW Tax Faculty.
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TAXGUIDE 0116 Transactions in securities: company distributions
- Technical release
- 02 May 2016
- PDF (257kb)
Transactions in securities : company distributions, clearance applications further to draft clause 16, Finance Bill 2016. Exchange of correspondence between ICAEW Tax Faculty and HMRC in January 2016.
TAXguide 13/15
- Technical release
- 22 Dec 2015
- PDF (266kb)
Use of foreign income and gains as loan collateral for a relevant debt - update
TAXguide 12/15
- Technical release
- 06 Nov 2015
- PDF (280kb)
Reforms to the Taxation of Non Domiciles - Meeting notes
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TAXguide 11/15
- Technical release
- 03 Nov 2015
- PDF (313kb)
Use of foreign income and gains as loan collateral: Agreed note of conference call with HMRC published by ICAEW Tax Faculty.
TAXguide 10/15
- Technical release
- 27 Oct 2015
- PDF (250kb)
Inheritance Tax and Trusts: Trust variations and settlements
TAXguide 09/15
- Technical release
- 26 Oct 2015
- PDF (277kb)
Inheritance Tax and Trusts: Update on Finance Act 2006 - Agreed correspondence with HMRC (replaces TAXGUIDE 01/07)
TAXguide 08/15
- Technical release
- 16 Sep 2015
- PDF (407kb)
Non-domiciliary announcements made at summer budget 2015
TAXguide 07/15
- Technical release
- 14 Sep 2015
- PDF (188kb)
Finance Act 2015 Changes to entrepreneurs' relief
TAXguide 06/15 (TECH 08/15 TAX)
- Technical release
- 25 Aug 2015
- PDF (464kb)
Trustee Residence: ICAEW Tax Faculty, CIOT and STEP guidance note.
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TAXguide 05/15
- Technical release
- 12 Aug 2015
- PDF (143kb)
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
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TAXguide 07/14
- Technical release
- 01 Jun 2015
- PDF (115kb)
Enforceability of Engagement Letters (updated)
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TAXguide 05/14
- Technical release
- 10 May 2015
- PDF (94kb)
Effect of legal action against or complaints to HMRC
TAXguide 01/14
- Technical release
- 22 Apr 2015
- PDF (464kb)
IHT Business Property Relief - Interests in Partnerships LLPs and surplus cash holdings. Guidance agreed with HMRC (ICAEW Tax Faculty, CIOT and STEP)
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TAXguide 06/13 (TECH 13/13 TAX)
- Technical release
- 31 Oct 2013
- PDF (211kb)
National Insurance contributions: Agreed note of cross-border and home national insurance contribution issues raised in 2012 and 2013 with HM Revenue & Customs by the Tax Faculty of the Institute of Chartered Accountants in England & Wales, with HMRC’s responses published in October 2013.
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TAXguide 05/13
- Technical release
- 19 Mar 2015
- PDF (135kb)
HMRC Comments on treatment of liabilities for inheritance tax purposes
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TAXguide 04/13
- Technical release
- 10 Mar 2015
- PDF (149kb)
Guidance on employer and NIC issues - questions and answers on matters of concern
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TAXguide 03/13
- Technical release
- 08 Mar 2015
- PDF (630kb)
Legitimate expectation and reliance on HMRC Guidance - the minutes of two meetings between concerned external stakeholders and HMRC on Mansworth v Jelley and general surrounding issues.
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TAXguide 02/13
- Technical release
- 04 Mar 2015
- PDF (188kb)
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
Exclusive
TAXguide 07/12 (TECH 06/12 TAX)
- Technical release
- 26 Sep 2012
- PDF (109kb)
IHT statutory charge on shares sold by trustees. Guidance agreed with HMRC on the operation of the inheritance tax statutory charge on a sale by trustees of private company shares which qualified for business property relief when settled, issued in September 2012 by ICAEW Tax Faculty.
Exclusive
TAXguide 05/12
- Technical release
- 17 Feb 2015
- PDF (351kb)
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
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TAXguide 03/12
- Technical release
- 01 Feb 2015
- PDF (591kb)
Guidance on enforceability of engagement letters – this has been superseded by TAXGUIDE 7/14.
Exclusive
TAXGUIDE 2/12
- Technical release
- 06 Mar 2012
- PDF (291kb)
Guidance on Employment taxes and national insurance contributions
Agreed note of matters raised in 2011 with HM Revenue & Customs
Exclusive
TAXGUIDE 1/12 Entrepreneurs' Relief - practical points
- Technical release
- 25 Jan 2012
- PDF (421kb)
Guidance on Entrepreneurs' Relief - practical points
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TAXguide 5/11: Inheritance tax – business property relief and groups of companies
- Technical release
- 30 Dec 2011
- PDF (628kb)
TAXguide 5/11 Inheritance tax – business property relief and groups of companies, provides guidance on the practical application of the business property relief (BPR) rules in Chapter I, Part V, Inheritance Tax Act 1984 as they apply to groups of companies.
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TAXGUIDE 4/11
- Technical release
- 28 Nov 2011
- PDF (283kb)
Guidance on foreign currency issues
Exclusive
TAXGUIDE 3/11 Employer Taxes including National Insurance Contributions
- Technical release
- 01 Jun 2011
- PDF (109kb)
Guidance containing agreed notes of meetings in July and November 2010 with HM Revenue & Customs.
Exclusive
TAXGUIDE 5/10 Settlor-interested trusts: Vires for Settlors Obtaining Credit for Tax Paid by the Trustees
- Technical release
- 01 Oct 2010
- PDF (46kb)
Guidance to clarify the legal right of settlors of settlor-interested trusts to take credit for tax paid by the trustees of such trusts.
Exclusive
TAXGUIDE 3/10 Trustee residence
- Technical release
- 01 Aug 2010
- PDF (121kb)
Guidance covering the residence status of trusts in different circumstances.
Exclusive
TAXGUIDE 2/10 Employer Taxes including National Insurance Contributions
- Technical release
- 01 Feb 2010
- PDF (74kb)
Guidance containing agreed notes of a meeting in February 2010 with HM Revenue & Customs.
Displaying 1-30 of 42 results
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