Displaying 1-10 of 378 results
Winners and losers from capital allowances changes
- Article
- 02 Feb 2026
The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).
Influencing policy to support you: January 2026
- Article
- 29 Jan 2026
At the start of 2026, ICAEW has been working with policymakers to find solutions to the potential impact of the Finance Bill on tax advisers, sharing the latest results of the business confidence monitor and informing debate on the Pension Schemes Bill.
Scottish business confidence low, forecasts weak
- Article
- 28 Jan 2026
Mirroring the rest of the country, business confidence in Scotland has dropped to its lowest level since 2022, with ongoing uncertainty and low economic growth, a survey of business leaders has found.
Chart of the week: Australian Government balance sheet
- Article
- 23 Jan 2026
Our chart marks Australia Day by looking at the federal government balance sheet over the last decade.
EU approves updated CSRD and CSDDD
- Article
- 09 Jan 2026
The European Parliament has approved a provisional agreement on the Omnibus I package, revising CSRD and CSDDD requirements.
Public finances on track to reach OBR’s revised full year forecast
- Article
- 19 Dec 2025
The public finance budget overrun was £16bn in the eight months to November 2025 and is expected to reach £20bn by the end of March 2026.
Chart of the week: Net migration
- Article
- 12 Dec 2025
Our chart this week illustrates the fall, rise and fall again of net inward migration over the past eight years and asks whether it will bounce back to hit the OBR’s long-term assumption by the end of the decade.
How to prepare for the EU AI Act’s conformity assessments
- Article
- 09 Dec 2025
Conformity assessments are a central pillar to the EU AI Act and apply to key types of high-risk AI systems. A panel of experts explains how the assessment process will work.
Chart of the week: Budget 2025 debt blues
- Article
- 05 Dec 2025
Our chart this week illustrates how despite being a “tax-raising Budget”, the cumulative net effect of all the changes announced last week is to add £61bn to the public sector net debt forecast for 31 March 2030.
Chart of the week: Autumn Budget 2025
- Article
- 27 Nov 2025
Our chart this week looks at how the Chancellor used tax rises to refill and increase her budget headroom after forecast revisions and spending increases eliminated the projected current budget surplus for 2029/30.
Displaying 1-10 of 378 results