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Retail Community resources

Key resources for community members.

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Accounting for leases (IFRS 16)

Two women having a meeting between themselves
CORPORATE REPORTING FACULTY IASB seeks views on IFRS 16 Leases
  • 23 Jun 2025
  • ICAEW Insights
As part of its post-implementation review of IFRS 16, the International Accounting Standards Board is inviting feedback on whether stakeholders believe the standard is broadly working as intended.
Exclusive CORPORATE REPORTING FACULTY Preparing for the 2024/25 reporting season
  • 03 Dec 2024
  • ICAEW Corporate Reporting Faculty
This webinar looks at hot topics for preparers ahead of the 2024/25 reporting season, including areas identified in the FRC’s Annual Review of Corporate Reporting 2023/24. Tips on how to achieve high quality reports are also provided.
Exclusive CORPORATE REPORTING FACULTY IFRS Update 2024
  • 05 Jun 2024
  • ICAEW Corporate Reporting Faculty
Covering the latest topical issues for IFRS reporters, this webinar provides an update on recent developments in IFRS Accounting Standards and helps prepare you for the 2024 reporting season. Key findings from recent FRC thematic reviews are also discussed.
CORPORATE REPORTING FACULTY FRED 82: ICAEW’s initial views
  • 04 Apr 2023
  • ICAEW Insights
ICAEW is broadly supportive of the Financial Reporting Council’s (FRC) draft amendments to UK GAAP but highlights areas that need further consideration, including the approach to lease accounting requirements and the proposed effective date.
CORPORATE REPORTING FACULTY Financial and non-financial reporting in the health sector
  • 24 Nov 2022
  • ICAEW Insights
Legislative delays, new statutory bodies and the introduction of IFRS 16 are all adding to the challenges facing health sector finance teams.
RETAIL COMMUNITY PWC's Inform on IFRS 16 Leases
  • 13 Oct 2022
  • PWC
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
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Revenue recognition (IFRS 15)

Aerial view of farmland showing a road dividing green crops and a brown ploughed field.
Exclusive Accounting for environmental agreements
  • 10 Nov 2025
  • ICAEW
  • By All Accounts
As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.
CORPORATE REPORTING FACULTY IFRS 15 goes under microscope in four-month consultation
  • 25 Jul 2023
  • ICAEW Insights
IASB review seeks stakeholders’ views on whether revenue recognition standard is working as it should – with costs and benefits of implementation a central concern.
CORPORATE REPORTING FACULTY FRED 82: ICAEW’s initial views
  • 04 Apr 2023
  • ICAEW Insights
ICAEW is broadly supportive of the Financial Reporting Council’s (FRC) draft amendments to UK GAAP but highlights areas that need further consideration, including the approach to lease accounting requirements and the proposed effective date.
Exclusive Contract modifications under IFRS
  • 17 Dec 2020
  • Corporate Reporting Faculty
This webinar explores common modification scenarios and explains their accounting implications.
Exclusive IFRS 9 and 15 implementation - how did it go?
  • 30 Jun 2019
  • Helen Shaw, Moses Serfaty, Danielle Stewart, Phil Barden
  • By All Accounts
A panel of experts discuss their views on how first-time implementation of IFRSs 9 and 15 went.
IFRS 15 Revenue from Contracts with Customers
  • 21 Dec 2018
IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers.
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Accounting of inventories (IAS 2)

RETAIL COMMUNITY IAS plus on IAS 2 - Inventories
  • Website
  • 07 Jan 2019
  • Deloitte
Overview of IAS 2 provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
CORPORATE REPORTING FACULTY IAS 2 Inventories
  • Listing
  • 16 Mar 2011
Inventories prescribes the accounting treatment for inventories; it provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realisable value.

Plastic Packaging Tax

Tax news in brief 3 January 2024
  • 02 Jan 2024
Highlights from the broader tax news for the three weeks ending 3 January 2024, including: Budget date; council tax changes for Scotland; and plastic packaging tax g-Form for insolvency practitioners.
ICAEW concerned by burden of plastic packaging tax
  • 11 Oct 2023
  • ICAEW
In its response to HMRC’s consultation regarding plastic packaging tax, ICAEW noted that compliance costs often exceed the tax liability.
HMRC consults on changes to plastic packaging tax
  • 07 Aug 2023
  • ICAEW
The consultation explores the application of a mass balance approach to determine the amount of chemically recycled plastic in plastic packaging.
Tax news in brief 17 May 2023
  • 16 May 2023
Highlights from the broader tax news for the week ending 17 May 2023, including: LBTT Green Freeports relief; SA exclusions and special cases; amendments to plastic packaging tax regulations; HMRC’s employment related securities bulletin; making child benefit claims online; and changes to the check when you can expect a reply from HMRC service.
Plastic packaging tax: detailed HMRC guidance on penalties
  • 18 Apr 2023
  • ICAEW
The penalties cover failing to register, submitting a late return, late payments and failing to meet other requirements of plastic packaging tax.
Tax news in brief 5 April 2023
  • 04 Apr 2023
Highlights from the broader tax news for the week ending 5 April 2023, including: tax on state pension arrears; self assessment forms on gov.uk; and the 12-month look back for plastic packaging tax.

VAT

Budget: Changes made to VAT rules and processes
  • 26 Nov 2025
  • ICAEW Insights
A new VAT relief for business donations of goods to charity and a significant change affecting suppliers of private hire vehicle (PHV) and taxi services were among the announcements made at the Autumn Budget 2025.
Extending deemed reseller rules to combat VAT fraud – can it work?
  • 26 Nov 2025
  • ICAEW Insights
Amazon proposes a change to the rules for online marketplaces that would mean the marketplace collects VAT on all third-party sales. Ed Saltmarsh analyses the practicality of the proposal ahead of the Budget.
Apple pay iPhone retail shopping
Exclusive TAX FACULTY ICAEW prize winners suggest how to fix VAT
  • 24 Nov 2025
  • Tax Faculty
  • Taxline
The winners of ICAEW’s research prize recommend broadening the VAT base and utilising the resulting revenues to reduce the VAT rate and provide compensation for lower-income households.
Houses of Parliament at night
Reforming VAT could raise £80bn a year, says ICAEW
  • 21 Nov 2025
  • ICAEW Insights
ICAEW is urging the government to consider a single rate of VAT with minimal exemptions. Such reforms will make it simpler to do business and generate billions for the UK economy.
HMRC clarifies VAT treatment of insurance services
  • 17 Nov 2025
  • ICAEW Insights
The recent First-tier Tribunal ruling in the Hastings Insurance Services Ltd case suggests that UK insurance intermediaries may be able to reclaim under-recovered input tax on overseas supplies made before 2024.
International Trade Week: Imports and exports – who pays the VAT?
  • 06 Nov 2025
  • ICAEW Insights
The rules governing import and export VAT are fraught with complexity. Mistakes can be a significant cost to businesses if they get this wrong. We answer some of the most frequently asked questions on VAT and trade.
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Business rates

Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Budget: Key changes impacting business taxation
  • 26 Nov 2025
  • ICAEW Insights
ICAEW’s Tax Faculty provides a summary of some of the changes affecting businesses announced at the Budget, including capital allowances and business rates as well as adjustments to penalty rates for late corporation tax filings and increasing the limits for venture capital reliefs.
Houses of Parliament at night
Budget: why the government should reform business rates
  • 12 Nov 2025
  • ICAEW Insights
The Chancellor should use this month’s Budget to push ahead with planned reforms of the “poorly designed” business rates system, says ICAEW.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Patent box companies encouraged to submit information
  • 18 Sep 2025
  • ICAEW Insights
HMRC says that companies making a patent box deduction should consider providing supporting information with their tax return to help avoid compliance checks and speed-up any tax repayments due.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Review supply chains for mini umbrella companies, says HMRC
  • 15 Sep 2025
  • ICAEW Insights
HMRC is writing to employment businesses and recruitment agencies to ask them to check for and remove any mini umbrella companies (MUCs) from their supply chains.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Businesses to benefit from rates reforms, says government
  • 12 Sep 2025
  • ICAEW Insights
The government has announced that it will explore options for reforming business rates, including overhauling small business rates relief to make it easier for smaller businesses to invest and grow.
Group of people having a meeting round a table
Technical round-up: March 2025
  • 27 Mar 2025
  • ICAEW Insights
This month’s top stories feature 300,000 people who no longer need to submit a tax return, 10 tax changes taking effect from this April, and HMRC launching a new agent query resolution service.

Payments

RETAIL COMMUNITY Retail payment systems and payment costs
  • 13 Oct 2022
  • Centre for Retail Research
The Centre for Retail Research provides an overview of the payment systems used in retail and traces some of the problems that have been encountered.

Cryptocurrencies and blockchain

Two people looking at the laptop having a conversation
Private law vital for crypto governance, says Master of the Rolls
  • 04 Dec 2025
  • ICAEW Insights
Speaking at an ICAEW event, Sir Geoffrey Vos stressed that robust private law frameworks remain essential for legal certainty and investor confidence in the digital assets market.
A person holding a tablet device displaying various graphs
The future of crypto regulation: key considerations
  • 18 Nov 2025
  • ICAEW Insights
What does the latest crypto conviction mean for this volatile sector, and can a global response bring this type of currency into the mainstream?
A person holding a tablet device displaying various graphs
How are stablecoins taxed?
  • 07 Nov 2025
  • ICAEW Insights
Stablecoins are being considered as an increasingly popular use case for cryptoassets. But how does tax and accounting apply to them? Dion Seymour, Crypto and Digital Asset Technical Director and Ben Lee, Partner at Andersen in the UK, explain.
Cyber Security Awareness Month 2023
How do you make cyber training stick?
  • 21 Oct 2025
  • ICAEW Insights
If cyber security training is to be relevant and effective, business owners and organisation leaders must ensure that it is specifically tailored to how their companies work and the risks they face on any given day.
Two men having a discussion at work
Should we compensate whistleblowers?
  • 25 Sep 2025
  • ICAEW Insights
Whistleblowing is a vital process but often fraught with far more risk and emotional upheaval than it should be. In Western Europe, 43% of all occupational fraud cases come to light thanks to whistleblowers.
Bank of England, London
Can history teach us anything about digital money?
  • 20 Aug 2025
  • ICAEW Insights
In this episode of Behind the Numbers, we explore what the history of money can tell us about its future.
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Insolvency and restructuring

RETAIL COMMUNITY Who's gone bust in retailing 2007-2023?
  • 01 Jan 2023
  • Centre for Retail Research
Analysis and listing of the main retail failures since 2007, produced by the Centre for Retail Research.
Construction & Real Estate polaroid
Exclusive CONSTRUCTION AND REAL ESTATE COMMUNITY 2021 a new reckoning for the high street: the wider perspective
  • 21 Apr 2021
  • Construction & Real Estate Community
Our speakers shared their views on the wider impact of the demise of many high streets on landlords, investors and lender.
Exclusive RETAIL COMMUNITY Company Voluntary Arrangements (CVA): a retailer’s perspective
  • 20 Apr 2021
  • Paul Bedworth, Finance Director, Ann Summers & John Boyle, CFO
In this article Paul Bedworth and John Boyle answer some of the extra questions that came in from the audience during the webinar "Company Voluntary Arrangements (CVA): a retailer’s perspective".
Budget 2021: bring businesses back from the rates cliff edge
  • 26 Feb 2021
  • ICAEW Insights
1 March 2021: Extending the business rates holiday for struggling companies in the retail, hospitality and leisure sectors should be a key announcement in next week’s Budget speech, a poll of chartered accountants has found.
RETAIL COMMUNITY Understanding insolvency and restructuring in retail and hospitality
  • 10 Jul 2020
  • Liz Morrell
13 July: the retail and hospitality sectors have been among the hardest hit by the lockdown measures. What are the warning signs for employees, suppliers and customers?
Exclusive Demystifying restructuring processes in retail and hospitality
  • 25 Nov 2021
  • ICAEW
This webinar looked at restructuring and administration processes commonly seen in the retail and hospitality sectors, and consider what businesses can do if they have concerns about their long-term viability or that of their key customers and suppliers.
RETAIL COMMUNITY Briefing paper on Company Voluntary Arrangements
  • 11 Jun 2019
  • House of Commons
House of Commons June 2018 briefing paper providing a detailed overview of the CVA procedure and a summary of the impact of recent changes in legislation.
Exclusive Company voluntary arrangements
  • 29 Nov 2022
  • David Adams
  • Business and Management
David Adams considers whether a Company Voluntary Arrangement really is the best course of action for companies on the brink of collapse.
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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 Building a narrative
  • 2017
  • Aswath Damodaran
  • Columbia University Press
This chapter explains how to build a persuasive business story, with case studies from Uber, Ferrari, Amazon and Alibaba.
Exclusive Big data in practice: how 45 successful companies used big data analytics to deliver extraordinary results
  • 2016
  • Bernard Marr
  • Wiley
Offers an in-depth insight into how specific companies use big data.
Exclusive Reliefs from import duty
  • 2016
  • Andrew Rimmer
  • Spiramus
This chapter covers the schemes which offer goods relief from EU customs duty.
Exclusive Competing in tough times: business lessons from L.L.Bean, Trader Joe's, Costco, and other world-class retailers
  • 2010
  • Barry Berman
  • Pearson
A guide to winning business strategies for retailers.
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.

Thought leadership

Our thought leadership is intended to change thinking and behaviour. We want to help our members do their jobs as best they can. Ultimately, this will enable people everywhere to do business with confidence..
Find out more
Rodin's The Thinker
Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.