Displaying 1-10 of 44 results
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Five payroll changes to look out for
- Article
- 08 Jan 2025
With (another) busy year ahead for payroll professionals, Ian Holloway picks out five developments that you need to know about and gives tips on how to manage them.
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Is it time to put land remediation relief right?
- Article
- 08 Jan 2025
Bryan Crawford highlights the areas to watch out for when making a claim for LRR and suggests areas ripe for reform ahead of a spring 2025 consultation on the effectiveness of the regime.
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Double the SDLT trouble
- Article
- 18 Dec 2024
Referring to a recent case in which two lots of stamp duty land tax were paid on a single amount of consideration, Sean Randall cautions advisers to take care when it comes to SDLT.
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Hardman Lecture shines tax regulation spotlight on shadow advisers
- Article
- 05 Dec 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
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An introduction to employee ownership trusts
- Article
- 05 Dec 2024
The sale of a company to an employee ownership trust (EOT) is becoming more popular. In the first of two articles on EOTs, Nick Wright explains why this may be the case and how an EOT could be used.
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The tax benefits of employee ownership trusts
- Article
- 05 Dec 2024
In the second of two articles on employee ownership trusts (EOTs), Nick Wright explores the capital gains tax exemption for the shareholders of the trading company and the income tax exemption for employees receiving bonuses.
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What is a managed service company provider?
- Article
- 01 Nov 2024
In the second of two articles on the managed service company rules, David Kirk draws on recent experiences of dealing with HMRC to look at the circumstances in which an accountant could be considered an MSC provider.
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What are the managed service company rules?
- Article
- 01 Nov 2024
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
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VAT on cryptoassets
- Article
- 01 Nov 2024
In the third in a series of articles on cryptoassets, members of ICAEW’s digital assets working party examine the landmark VAT case of Hedqvist and consider how NFTs could potentially be treated for VAT purposes.
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The benefits of relocating to Cyprus
- Article
- 23 Oct 2024
Cyprus has become a fashionable relocation destination for high net worth individuals, experienced professionals and expatriates in recent years. Constantinos Kounnis explains why tax may have had a role to play.
Displaying 1-10 of 44 results