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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 profiles

In-depth briefings on a wide range of industries including travel, tourism and hospitality sectors. The industry profiles are written, researched and fact-checked by the ICAEW Library & Information Service and provide key insights into recent performance, market segmentation, trends, challenges and opportunities.
Hospitality (UK)
  • Industry profile
  • May 2026
A profile of the hospitality industry in the UK, from ICAEW's Library & Information Service.
Craft breweries (UK)
  • Industry profile
  • Mar 2026
A profile of the craft brewing in the UK, from ICAEW's 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
  • Mar 2025
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
  • Apr 2025
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
  • Oct 2023
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 2026
Guide to researching the hotel and hospitality industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pubs and bars
  • Jun 2025
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
  • Jun 2025
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 - Key indicators & market research

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Key indicators
Key indicators and statistics for the aviation, tourism and gambling sectors.
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Market research
Online market research reports for local and global markets.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Land and property
  • eBook chapter
  • 2026
  • Jacquelyn Kimber, Iris Wünschmann-Lyall, Chris Erwood
  • Capital Gains Tax
Expert commentary on the current capital gains tax legislation related to the taxation of land and property in the UK.
Exclusive Property income
  • eBook chapter
  • 2026
  • Jivaan Bennett, Sarah Bradford, Jon Golding
  • Income Tax
A full chapter on the taxation of property income in the UK, written for tax practitioners.
Exclusive Furnished holiday accommodation/lettings
  • eBook chapter
  • 2026
  • Lee Sharpe
  • Buy to Let Property Tax Handbook
Guidance on the tax aspects of offering furnished holiday accommodation/lettings. Covers the implications of the withdrawal of the former FHL regime from April 2025.
Exclusive Value added tax 2025/26
  • eBook
  • 2026
  • Andrew Needham
An accessible guide to current VAT law, written for both professional advisers and non-professionals. The content is updated in line with changes to legislation, new and revised guidance from HMRC on issues such as MTD, and relevant case decisions.
Exclusive The Tour Operators' Margin Scheme
  • eBook chapter
  • 2026
  • Andrew Needham
  • Value Added Tax
This chapter covers VAT in relation to the Tour Operators' Margin Scheme.
Exclusive Hotels - special features
  • eBook chapter
  • 2026
  • Steven Bone
  • Capital Allowances Transactions and Planning
Chapter on the scope for capital allowances claims provided by the special features and assets of hotels.
Exclusive Land and property
  • eBook chapter
  • 2025
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on UK taxation of land and property, containing worked examples.
Exclusive Investments
  • eBook chapter
  • 2024
  • Rachael Brown
  • Personal Tax Planning
Four chapters providing personal tax planning advice for income from investments, with 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 Property income
  • eBook chapter
  • 2024
  • Malcolm James
  • Taxation of Small Businesses
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 and other legislation. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Exclusive Special classes of taxpayers
  • eBook chapter
  • 2024
  • Malcolm James
  • Taxation of Small Businesses
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities, clubs and societies and various types of occupations.
Exclusive Property income
  • eBook chapter
  • 2021
  • Malcolm James
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 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 Income from property
  • eBook chapter
  • 2017
  • Alan Melville
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 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.
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, 5th ed.
  • Library book
  • 2024
  • J. Endacott
  • Claritax
A guide to all of the special tax rules that apply in relation to furnished holiday properties. This latest edition considers the practical implications of the abolition of the special FHL regime from April 2025, and covers new case law and other developments.
The taxation of small businesses, 2024-25
  • Library book
  • 2024
  • M. James
  • Spiramus
A practical, single-volume guide to all aspects of direct taxation of small businesses. The author clearly explains the relevant legislation, and offers practical advice on how to minimise clients' tax liabilities and avoid common pitfalls. This latest edition incorporates changes arising from the Finance Acts 2024.
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
  • 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.
Travel industry economics: a guide for financial analysis
  • Library book
  • 2021
  • H. L. Vogel
  • Springer
This book covers the economic and investment aspects of important sectors in the travel industry, including airlines, hotels, casinos, amusement parks, theme parks, cruise lines, and tourism.
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).

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.
Hotels Forecast 2025-2026
  • Website
  • PwC
Report from PwC on the outlook for the UK hotel market, which continues to remain resilient amid persistent cost pressures and evolving demand dynamics. Free registration required to download the report.
European Hotel Industry and Investment Survey 2025
  • Website
  • Deloitte
Key findings from Deloitte’s annual survey of executives in the European hospitality industry, which is marked by luxury oversupply, rising regulatory costs, uneven regional performance, yet ongoing investment and growth in select segments and locations. Areas covered include executives' key business priorities for the year ahead and UK and European market performance expectations.
Aviation Finance & Leasing 2025 guide
  • Website
  • Chambers and Partners
The Aviation Finance & Leasing 2025 guide by specialist law publishers Chambers & Partners covers 37 jurisdictions. It provides the latest legal information on aircraft and engine purchase and sale, aircraft and engine leasing, aircraft debt finance, security, liens, enforcement and current legislative proposals.
Restaurants and Bars 2025
  • Website
  • BDO
Report reflecting on what the key challenges are for the future of the restaurants and bars industry, and how consumers and operators are responding. Topics covered include consumer trends, key themes shaping investment, trading and cost pressures and economic and cultural factors influencing sector confidence.
Deloitte: Leisure sector quarterly update
  • Website
  • Deloitte
Quarterly update which includes data from Deloitte's Consumer Tracker on spending in the UK leisure sector.
Global Hotel Investment Outlook 2025
  • Website
  • JLL
JLL report analysing global hotel investments during 2024, with predictions for the hotel industry in 2025.
International Tourism Highlights, 2024 edition
  • Website
  • World Tourism Organization
An overview of international tourism, which rebounded strongly in 2023. Covers tourism performance in 2023, including regional results, and the sector’s economic contribution.
Travel & Tourism Development Index 2024
  • Website
  • World Economic Forum
Index produced by the World Economic Forum evaluating 119 economies on factors enabling sustainable and resilient travel and tourism development. The latest edition provides an overview of the current state of the sector and the various challenges and opportunities it faces as it moves past the COVID-19 pandemic.
Terms of use

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