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  • Coming full circle on partnership expenses
    on January 1, 1970 at 12:00 am

    Graeme Blair takes us on a six-month journey through the changes to HMRC’s guidance on partnership expenses. […]

  • The profitability of woodland
    on January 1, 1970 at 12:00 am

    Julie Butler and Fred Butler look at factors driving the profitability of woodland together with a reminder of the tax reliefs and exemptions available. They go over commercial woodland, inheritance tax, APR and BPR and when woodland activity is farming, among other things. […]

  • Tax implications for social media stars
    on January 1, 1970 at 12:00 am

    The industry around social media influencers is big business. Randeep Dhaliwal – a member of the Tax Faculty’s SME Business Tax Committee – explains the tax implications for people who receive gifts to promote brands to their followers. He covers disclosure of paid posts, the taxation of paid posts, products and freebies, among other things. […]

  • Practical points 2019 - International taxes
    on January 1, 1970 at 12:00 am

    Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to international taxes. […]

  • Practical points 2019 - Environmental taxes
    on January 1, 1970 at 12:00 am

    Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in environmental tax legislation in the UK. These brief practical points are published each month in the faculty's magazine TAXline. […]