Jointly owned property and form 17

Guidance on how and when to use form 17 with regards to jointly owned property

Finalising clients’ tax returns

Browse our ‘aide memoire’ of common and quirky issues/errors/omissions

Personal income tax – interest on qualifying loans

Under Income Tax Act 2007 (ITA) s383, interest paid on ‘qualifying loans’ is deductible in the tax computation

When are pre-letting expenses allowed?

A look at pre-letting expenses and the issue of whether repairs are a capital or revenue expense

Rollover relief

A 60-second refresher and worked examples

Tax irregularities – should I resign?

A step-by-step guide to dealing with possible tax irregularities

Interest on loans from residential property income

A new measure will restrict relief for finance costs

Tax changes affecting buy-to-let properties

Tax changes for holding a rental property as an individual, or in a limited company, will need to be carefully considered by landlords

Changes to tax relief for residential landlords

A quick refresher on the impact of the new finance costs restrictions

Allowable expenses when using home as office

Tips to benefit from – and traps to avoid

Badges of trade

A side-by-side comparison of badges of trade between circumstances pointing to trade or investment

Income and expenses helpful hints for tax return

Understanding taxable and non-taxable receipts

Offline options for paying HMRC

Fewer options available for those who choose not to pay online

Paying a self-assessment liability via PAYE code

It could pay to get the details right

Top five most popular self-assessment questions

HMRC has revealed the most popular questions - and answers

Overpayments from customers

Don’t overlook the VAT, tax and legal implications of overpayments

VAT partial exemption

A review of the potential pitfalls

Changes to the VAT flat-rate scheme

A look at how the changes may affect users

VAT on e-commerce transactions

How the VAT regime applies to digital services

IR35 – how to calculate the deemed employment payment

IR35 applies to individuals who would be employees of their clients if they didn’t use a service company

Changes to PAYE tax coding

Why it pays to get it right first time

Car fuel and mileage allowance

Understanding allowances for employees who use a company car

Changes to ATED reporting

The new rules on annual tax on enveloped dwellings come into force from 1 April 2018

Inheritance tax and how to reduce it

There are a number of steps that clients need to understand to ensure that they receive HMRC allowances

Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

Corporate tax and the digital economy: position paper

Comments from ACCA to HM Treasury on 'Corporate tax and the digital economy: position paper'. A position paper issued by HM Treasury.

Costs and benefits to small companies of digital reporting

Brunel University paper examining the costs and benefits to small companies in the UK of statutory digital reporting.

Fair taxation of the digital economy

ACCA response to the European Commission's consultation on Fair taxation of the digital economy.

Proposed enhancements to Hong Kong tax system

Proposed enhancements to Hong Kong tax system. Issued by the Financial Secretary, Hong Kong

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The pitfalls of incorporating a letting business

A look at the issues for landlords around incorporation

Scottish tax rates

The Scottish Finance Bill 2017/18 has been passed by the Scottish Parliament

Benefits reporting

There is no longer an £8,500 remuneration limit

Annual tax on enveloped dwellings (ATED)

HMRC has created a new digital service for the ATED

Dividend allowance

Calculations and impact of the dividend allowance

Interest payable on loans relating to property income from residential properties

This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.

Personal savings allowance

From 6 April 2016, basic rate taxpayers can earn up to £1,000 in savings income tax-free. Higher rate taxpayers can earn up to £500.

Landlords' options under Making Tax Digital

Landlords will be able to use the cash basis rather than GAAP

Guide to Budget 2017

ACCA's Guide To... Budget 2017 and Guide To... Tax Rates and Allowances 2017 are now available

Finance bill inquiry 2017

ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.

Simplification of the Corporation Tax computation

ACCA comments on the proposals issued by the Office of Tax Simplification (OTS) on the Simplification of the Corporation Tax computation.

Indirect taxes - current trends across South Asia and UAE

ACCA and EY look at the evolution of VAT and current trends of indirect taxes across South Asia and UAE in this joint report

ACCA response to HMRC consultation on Making Tax Digital

ACCA has responded to the six HMRC's consultation papers on 'Making Tax Digital' issued in August 2016.

HMRC consultation on tackling offshore tax evasion - a requirement to correct

ACCA has responded to a consultation by HM Revenue & Customs on tackling offshore tax evasion

Strengthening Tax Avoidance Sanctions and Deterrents

ACCA response to HMRC consultation, Strengthening Tax Avoidance Sanctions and Deterrents.

Off-payroll working in the public sector: reform of the intermediaries legislation

We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes

Making tax digital: September 2016 update

Following several months of anticipation, HMRC has produced a suite of six consultations on Making Tax Digital

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Gov consultation on tax deductibility of corporate interest expense

ACCA fully recognises the Government's desire to demonstrate the UK's leadership in implementing the G20 and OECD recommendations.

Technical factsheet: pension scheme lifetime allowance protection

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme