Displaying 1-10 of 38 results
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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.
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Why is VAT complicated and costly?
- Article
- 03 Oct 2024
The UK VAT system imposes a significant compliance burden on businesses. Yige Zu and Richard Krever delve into the root causes of this complexity, and explore potential solutions for a more efficient and less distortionary tax regime.
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Cryptoassets: international tax issues
- Article
- 03 Oct 2024
In the second of a series of articles on cryptoassets, members of ICAEW’s digital assets working party explain the key international tax considerations for individuals holding cryptoassets and for cryptoasset businesses.
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How to improve the corporate interest restriction
- Article
- 03 Oct 2024
The corporate interest restriction limits the amount of tax relief a company can get for interest and other financing costs. As more companies come within the scope of the regime, Stuart Rogers and Rhiannon Baynham of PKF Francis Clark consider whether the government can do more to help companies comply with the rules.
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Why furnished holiday let owners are facing higher tax bills
- Article
- 03 Oct 2024
In the latest episode of The Tax Track podcast, ICAEW experts discuss how the government’s plans to abolish the furnished holiday let regime will change how income tax relief is given for interest, increasing the tax liabilities for many property owners.
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Software project qualified for R&D tax relief
- Article
- 30 Aug 2024
In a recent case, a company successfully appealed against HMRC’s decision to reject its claim for R&D tax relief. Stephen Relf explains the issues at the heart of the case and considers what the decision means for claims relating to software.
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The basics of taxing cryptoassets
- Article
- 30 Aug 2024
Members of ICAEW’s digital assets working party consider how the tax rules apply to cryptoassets acquired, held and disposed of by individuals and businesses.
Displaying 1-10 of 38 results