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Travel, Tourism & Hospitality Community resources

Key resources for the Travel, Tourism & Hospitality Community, brought to you by the ICAEW Library & Information Service.
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Industry guides

The ICAEW Library & Information Service has compiled a series of industry guides. You'll find a package of information on each sector, including links to market research reports, statistics, trade bodies and trade journals. The guides also provide details of key player reports, market reports and mailing lists which ICAEW members and ACA students can order through the website or by contacting our enquiry team.
Exclusive Alcoholic drinks industry
  • Oct 2022
This business and industry guide provides a summary of information and resources available for research into the alcoholic beverages industry, including links to market research reports, statistics, trade bodies and trade journals.
Exclusive Aviation industry
  • Sep 2022
Guide to researching the air and aviation industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Boat and yacht industry
  • Jan 2021
Guide to researching the boat, yacht and cruise industries. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Camping and caravanning industry
  • Nov 2022
Guide to researching the camping and caravanning industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Gambling, gaming and casino industry
  • Dec 2022
Guide to researching the gambling, gaming and casino industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Hotel industry
  • Jan 2023
Guide to researching the hotel and hospitality industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pubs and bars
  • Jan 2023
This business and industry guide provides a summary of information and resources available for research into the pubs and bars sector, including links to market research reports, statistics, trade bodies and trade journals.
Exclusive Restaurants
  • Jan 2023
Guide to researching restaurants and the foodservice industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
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Topics in depth

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Key indicators
Key indicators and statistics for the aviation, tourism and gambling sectors.
Shoes and arrow
Market research
Online market research reports for local and global markets.
Working globe
Online journals and magazines
Explore our selection of business and academic journals aimed at the tourism and hospitality sector.

Industry press

The ICAEW Library & Information Service provides access to full text tourism and hospitality articles from leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Exclusive Ghost kitchens are dying and nobody noticed
  • 16 May 2023
  • Leticia Miranda
  • Bloomberg
The ghost kitchen was an innovation that promised to change the world, but has turned out not to be a reliable business model, says Leticia Miranda. Recently restaurants such as Wendy's have announced ghost kitchen closures in the US. Issues with transparency appear to have made customers and also food delivery service platforms such as Uber Eats wary.
Exclusive The death of a place to sit
  • 01 Apr 2023
  • Mark Wilson
McDonalds has opened a high-tech new store which takes orders via an app and delivers your food via a conveyor belt. The store, which has no bathroom or seating for customers, is a prototype of what may be a future format. Other fast food chains have also been investing in smaller, seat-less outposts that cut down on the amount of real estate needed. The article looks at the social effect this may have on how and where people can eat together.
Exclusive JD Wetherspoon - Market cap £645 million, Net debt £745 million
  • 14 Feb 2023
  • William Kay
  • PR Newswire US
Hospitality has been one of the hardest hit sectors during and since Covid. Companies' experiences have varied widely, making investment choices difficult. JD Wetherspoon shares have shrunk by three quarters since the start of 2020 - but could now be the time to invest in them?
Exclusive Hospitality sector left in the dark on tax rate plan
  • 14 Feb 2023
  • Craig Hughes
The UK hospitality sector is bracing itself to lose the reduced 9% VAT rate after a meeting with senior Government ministers - where no decisions were revealed. The rate of VAT on the hospitality sector was originally reduced from 13.5% to 9% in November 2020, to ease the burden on the sector from Covid-19 lockdowns.
Exclusive UK office workers stop splurging on lunches as inflation bites
  • 13 Feb 2023
  • Irina Anghel
  • Bloomberg
The original resurgence in UK office workers buying lunch near their workplaces after Covid restrictions lifted has come to an end. Data from the Office for National Statistics (ONS) shows that workplace foot traffic data only explained about 11% of credit card spending patterns in 2022, compared with over half in the period starting in February 2020 through 2021.
Exclusive Bob will assist you now
  • 01 Feb 2023
  • Glenn Baker
  • NZ Business and Management
An interview with David Thompson, who provided funding for an AI-powered Chatbot targeting the world's hospitality industry. The resulting chatbot, 'BookMeBob', can handle foreign languages and multiple currencies to make bookings.
Exclusive Can independent hotels survive? A case study of how technology changes the industry
  • 20 Jan 2023
  • Nathalie Darras Barquissau, Timothy L. Pett, Charlotte Fontan Sers
  • Journal of Business Strategy
A case study of a small independent hotel which had faced challenges due to technological changes, shifting customer preferences, and intense competition. The authors document how the hotel was able to weather the storm by adopting a new hybrid business model.
Exclusive Building better revenue management
  • 01 Oct 2022
  • Jodie Moll, Ogan Yigitbasioglu
  • Strategic Finance
Improving revenue management efforts can help SMEs weather the challenges that arise in times of unexpected change. The authors have carried out research into revenue management in SME hotels by interviewing hotel revenue managers and hotel industry consultants in Queensland, Australia. Based on their observations, they identify ten ways businesses such as hotels can unlock their revenue management potential.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Exclusive Value added tax 2022-23
  • eBook
  • 2023
  • Andrew Needham, St John Price
An accessible guide to current VAT law, written for both professional advisers and non-professionals.
Exclusive Land and property
  • eBook chapter
  • 2022
  • Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
  • Capital Gains Tax
Expert commentary on the current capital gains tax legislation related to the taxation of land and property in the UK.
Exclusive Hotels - special features
  • eBook chapter
  • 2022
  • Steven Bone, Martin Wilson
  • Capital Allowances - Transactions and Planning
Chapter on the scope for capital allowances claims provided by the special features and assets of hotels.
Exclusive The Tour Operators' Margin Scheme
  • eBook chapter
  • 2022
  • Andrew Needham
  • Value Added Tax
This chapter covers VAT in relation to the Tour Operators' Margin Scheme.
Exclusive Property income
  • eBook chapter
  • 2022
  • John Hiddleston
  • Income Tax
A full chapter on the taxation of property income in the UK, written for tax practitioners.
Exclusive Investments
  • eBook chapter
  • 2022
  • Rachael Brown
  • Personal Tax Planning
Four chapters providing personal tax planning advice for income from investments, with worked examples.
Exclusive Furnished holiday accommodation/lettings
  • eBook chapter
  • 2022
  • Mark McLaughlin
  • Buy-to-let Property Tax Handbook
Guidance on the tax aspects of offering furnished holiday accommodation/lettings.
Exclusive Land and property
  • eBook chapter
  • 2022
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on UK taxation of land and property, containing worked examples.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

eBooks

The ICAEW Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive Hotel appraisal
  • eBook chapter
  • 2019
  • Pavlos Papadimitriou, Ezio Poinelli
A practical guide to the best approaches for commercial real estate value assessment. This chapter provides a case study on valuing a four-star hotel located in a UK city.
Exclusive Property income
  • eBook chapter
  • 2018
  • Malcolm James
  • Taxation of Small Businesses 2018-19
An overview of taxation of property as it pertains to small businesses in the UK, determined by the Income Tax (Trading and Other Income) Act 2005. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Exclusive Income from property
  • eBook chapter
  • 2017
  • Alan Melville
  • Taxation - The Finance Act 2017
This chapter shows how a UK taxpayer's property income is calculated, with reference to the Income Tax (Trading and Other Income) Act 2005. It explains how property income is defined, allowable expenditure, capital expenditure, losses, less premiums, and furnished holiday lettings. The calculations are illustrated with examples.
Exclusive Property income
  • eBook chapter
  • 2016
  • Malcolm James
  • UK Tax System - An Introduction
Brief chapter introducing the taxation of property income, with subsections on lease premiums, the kinds of expenditures which are tax deductible, relief for certain capital expenditures, loss relief, and furnished holiday lettings.
Exclusive Hospitality financial accounting
  • eBook
  • 2009
  • Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco
A theoretical and practical guide to financial accounting for the hospitality industry.
Exclusive Essential guide to business etiquette, The
  • eBook
  • 2007
  • Lillian Hunt Chaney, Jeanette St Clair Martin
A guide to business etiquette and its role in professional advancement.
Exclusive Hospitality management accounting
  • eBook
  • 2006
  • Martin G. Jagels
The fundamental concepts and analytical techniques of management accounting for the hospitality industry.
Exclusive Accounting and financial analysis in the hospitality industry
  • eBook
  • 2005
  • Jonathan Hales
Textbook intended to provide hospitality students and hospitality managers with a solid foundation of accounting concepts and methods of financial analysis.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.
Furnished holiday lettings: a tax guide
  • Library book
  • 2022
  • J.Endacott
  • LexisNexis
A clear and practical guide to the tax issues relating to furnished holiday lettings, covering the particular tax issues that practitioners face and commenting on recent legislation and case law.
Accounting essentials for hospitality managers
  • Library book
  • 2022
  • C.Guilding
  • Routledge
Aimed at non-accountant hospitality managers, this book provides a comprehensive overview of the most relevant accounting techniques and information for hospitality managers. Topics include: analysing transactions and preparing year-end financial statements; financial statement analysis; internal control; cost management issues; budgeting and responsibility accounting; flexible budgeting and variance analysis; performance measurement; cost information and pricing; working capital management; investment decision-making and revenue management.
Tax tips for property developers and renovators, 2022-23 edition
  • Library book
  • 2022
  • L.Sharpe
  • Tax Portal Limited
Guide to the tax pitfalls and opportunities for those involved in the property market, with sections on furnished holiday accommodation, taxation for homeowners, buy to let, entrepreneurs' relief, investors' relief, stamp duty land tax and inheritance tax for property developers.
Hospitality finance and accounting: Essential theory and practice
  • Library book
  • 2019
  • Rob Van Ginneken (ed.)
  • Routledge
This book provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective. The concise chapters cover the essential concepts, ideas and formulas to be mastered within the hospitality industry including income statements, balance sheets, pricing and budgeting.
Revised arrangements for ATOL reporting accountants reporting to the civil aviation authority
  • Library book
  • 2016
  • ICAEW
  • ICAEW
Issued to outline to ICAEW members new reporting arrangements being introduced after discussion with the Civil Aviation Authority (CAA) in connection with the Civil Aviation (Air Travel Organisers' Licensing) Regulations 2012, and the Civil Aviation (Contributions to the Air Travel Trust) Regulations 2007 (as amended).
Tour operator margin scheme (TOMS) VAT digest
  • Library book
  • 2015
  • P.Stewart
  • Bloomsbury Professional
This digest covers the general application of the tour operator margin scheme (TOMS) in the UK, taking into account the relevant EU and UK legislation, HMRC guidance and key court decisions.
Capital allowances for hotels, pubs and restaurants: a guide for owners
  • Library book
  • 2015
  • R.Chidell
  • Claritax Books
A short guide to help proprietors understand the key points they need to know about capital allowances.
Entertainment industry economics: a guide for financial analysis
  • Library book
  • 2015
  • H.L. Vogel
  • Cambridge University Press
Definitive source on the economics of film, music, television, advertising, broadcasting, cable, casino and online wagering, publishing, performing arts and culture, toys and games, sports and theme parks.

Find more articles and books

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Useful links

Links to key tourism & hospitality organisations, reports, surveys and statistics for the UK, Europe, Africa, Americas, Asia, Australasia and Middle East.
Coronavirus and the impact on the UK travel and tourism industry
  • Website
  • Office for National Statistics
Analysis of how industries related to travel and tourism in the UK have been affected by the COVID-19 pandemic, using data on business performance and the labour market.
Deloitte Consumer Tracker: Update on the leisure sector
  • Website
  • Deloitte
Deloitte's regular quarterly report on the leisure spending of UK consumers over the past quarter.
Good practice principles – tips, service charges and troncs
  • Website
  • WMT
A good practice guide for businesses in the hospitality sector whose customers choose to make payments of tips, gratuities and discretionary service charges.
Impacts of COVID-19 on the Hospitality, Travel and Leisure sector
  • Website
  • PwC
PwC research carried out with 1500 hospitality, travel and leisure employees exploring the impact of COVID-19 from their perspective, with a particular focus on gender and ethnicity.
Knight Frank hotels research hub
  • Website
  • Knight Frank
Knight Frank reports providing analysis of UK hotel trading performance, with monthly overviews of the sector's revenue and profitability.
MIDAS research report: Motivations, Influences, Decisions and Sustainability in a Post-Pandemic Era
  • Website
  • VisitBritain/VisitEngland
A large-scale exploratory research report into the motivations, influences, decisions and sustainability of inbound travellers to Britain. The report provides a country-by-country overview of the market for tourists likely to visit Britain, and identifies five main visitor segment groups - Adventurers, Experience Seekers, Explorers, Sightseers and Culture Buffs.
UK Hotels Forecast 2022-2023: Recovery stalls after strong rebound
  • Website
  • PwC
PWC's forecast for the UK hotel industry in 2023 provides predicted average daily rate, revenue per available room and occupancy forecast data and highlights opportunities hoteliers and investors should be prioritising in 2023.
Wales tourism accommodation occupancy surveys
  • Website
  • GOV.WALES
Welsh government annual surveys providing information on occupancy trends in Welsh tourist accommodation. Rolling monthly data is also published on StatsWales.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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