First published in 2014, this report examines certainty which, along with simplicity and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers encourage certainty? Are there occasions when an uncertain outcome might be unavoidable, or even justified?
ACCA's response to EU Green Deal – Revision of the Energy Taxation Directive
ACCA welcomes the opportunity to provide our views to the proposed revision of the Energy Taxation Directive (ETD). We fully support the stated aims of this revision: by sending price signals, taxes are, indeed, an important lever in changing business and consumer behaviour. We particularly welcome the Commission’s intention to shift the tax burden from labour taxation to environmental taxation. ACCA believes that this holistic and system-wide policy response is key to addressing the scale of the environmental and social challenges currently facing not only EU member states, but countries around the world.
Over the past 10 years the government has attacked the buy-to-let market with a raft of new provisions designed, in part, to make this activity less attractive. This factsheet explores the reliefs and taxes affecting landlords.
First published in 2015, this report examines stability which, along with simplicity and certainty, is one of the cornerstones of a good tax system: but why is it important? In the face of changing economic and social demands, and not least the impact of the COVID19 pandemic, how best can change be managed?
irst published in 2013, this report examines simplicity which, along with certainty and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers pursue simplicity? Are there occasions when other factors might justify complexity?
Call for evidence: raising standards in the tax advice market
ACCA's response to HMRC call for evidence on suggestions about how to raise and maintain high standards of competence and behaviour in the tax advice market in order to protect consumers and improve compliance.
Technical factsheet: treatment of benefits in kind – P11D guidance
There are special rules relating to certain kinds of benefit. However, in the absence of specific rules, the methods ‘cost to the employer’ and ‘money’s worth’ can be used to calculate the taxable value of benefit in kind.
Engagement letters for tax practitioners, issued in April 2018, provides guidance to tax practitioners about engagement letters for tax work. This has been supplemented by a schedule of services: Making Tax Digital for VAT (MTDfV).
Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future
On 27 February 2019, ACCA and Deloitte jointly organised an event in Brussels called Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future, in order to explore how shifting tax from labour to natural resource use, pollution and consumption could help meet the goals of the Paris Climate Agreement, the UN Sustainable Development Goals (SDGs) and an inclusive, circular economy.
The settlement offer was introduced by s111A of the Employment Rights Act 1996 to provide a new tool to assist employers to resolve issues at work. The offer and the subsequent discussions between the employer and the employee can result in them concluding a settlement agreement by which the employment is terminated in a mutually acceptable way.
A number of important rights have been introduced in an effort to address the work/life balance problems faced in modern working families. These rights are only accorded to employees. Most of them depend upon serving a particular period of continuous employment. Employers are free to provide enhancement to these rights if they wish but the outline below is the basic statutory entitlement.