Guidance for people who run shops, branches, stores or similar environments.

Guidance for people who work in or from vehicles, including couriers, mobile workers, lorry drivers, on-site transit and work vehicles, field forces and similar.

Guidance for people who run offices, contact centres and similar indoor environments.

Guidance for people working in, visiting or delivering to home environments as well as their employers.

Guidance for people who run factories, plants and warehouses.

Letter from Alok Sharma MP, Secretary of State, Department for Business, Energy & Industrial Strategy, to retail businesses and staff during the coronavirus pandemic.

IFRS 16 prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for most leases.

The publication of IFRS 16 Leases has been demystified with the creation of an ICAEW guide.

The accounting standard IAS 2 sets out the accounting treatment for inventories and provides guidance on determining their cost.

Overview of IAS 2 provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.

Discussion on establishing a basis for estimating stock for the purposes of monthly management accounts.

David Lyford-Smith, Peter Drummond, Peter Mandich and John Liver discuss how cryptocurrencies work and why they pose such a dilemma for accountants, auditors and regulators.

Proponents of cryptocurrency describe it as the future of payments. But, says Paul Golden, a number of important issues remain to be addressed before digital virtual currencies are fully embrace

In this week's Q&A we ask the experts about cryptocurrency, auto-enrolment and the skills chartered accountants will rely upon

Deloitte report on how the retail and consumer packaged goods should be planning for the introduction of blockchain.

Resources to support insolvency practitioners in undertaking corporate personal insolvency appointments, providing information on: liquidations (voluntary and compulsory), company voluntary arrangements (CVAs), administrations and administrative receiverships.

ICAEW is the largest insolvency regulator in the UK. We offer the opportunity for ICAEW Chartered Accountants and non-ICAEW members to qualify and be licensed as insolvency practitioners with us. We also offer a comprehensive programme of support for our current and future insolvency practitioners including membership to our Restructuring & Insolvency Community.

This R3 and ICAEW sponsored research carried out by Professor Peter Walton and Dr Lezelle Jacobs of the University of Wolverhampton and Chris Umfreville of Aston University was published in May 2018. The research looks at the outcome of the 552 CVAs started in 2013 and makes eight key recommendations.

A response dated 2 April 2019 to a consultation published by the Treasury Committee on 1 February 2019.

Taxing business properties form an important part of the tax base for many countries, but they are often complex and in an increasingly online world can be irrelevant to an organisation’s turnover. The time has come to overhaul business property tax systems and here ICAEW outlines the options.

Background to the development of the UK's business rate system and proposals for reform put forward by the Centre for Retail Research.

Expert commentary and practical guidance from ICAEW related to VAT under the UK tax regime.

UK retailers say they are being routinely undercut by non-EU online sellers who avoid charging VAT

HMRC internal manual on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994. The guidance was produced for HMRC staff and 'should not be relied upon by businesses when calculating their taxes and/or duties'.

Businesses selling branded products through retailers should beware of stopping those retailers from using the brand names in online search advertising, or risk being fined for breaching competition law.

Retailers with hole-in-the-wall ATMs at their premises should consider whether they are entitled to a rates rebate, following a recent Court of Appeal ruling

Parties negotiating a potential joint venture should ensure their discussions are completed, and preferably committed to writing, before they take any action to carry out their joint venture, or risk the court ruling later that there was no enforceable agreement between them.

Businesses and individuals are at risk of threats from data hackers, ransomware and spear phishing.

Shifts in shopping trends and new technologies are disrupting the retail market as we know it.