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Business Tax

A collection of articles on business tax, pertinent to both those operating in business and those running their own businesses.

Library resources

ICAEW's Library and Information Service hosts a collection of books, articles, guides and links on tax.

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Latest articles and other resources

Business VAT update

Businesses will need to be prepared for some significant issues concerning VAT. Neil Warren provides an update.

Let me entertain you…when can VAT be claimed

Businesses can claim input tax on their expenditures, assuming that they are VAT registered and not partly exempt. However, a specific tax block applies to entertainment expenses. Neil Warren considers some practical examples.