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Small and micro business: news and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
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News and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
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
  • Article
  • 26 Nov 2025
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.
Extending deemed reseller rules to combat VAT fraud – can it work?
  • Article
  • 26 Nov 2025
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.
More tax return tips for sole traders
  • Article
  • 17 Nov 2025
In the run up to the 31 January 2026 deadline for filing the 2024/25 tax return, ICAEW’s Tax Faculty highlights key points for applying the tax year basis, non-business expenditure and Making Tax Digital (MTD) for income tax.
How to adapt to tariffs
  • Article
  • 11 Nov 2025
To respond effectively to recent and emerging trade tariffs, businesses must have a comprehensive grasp of the three pillars of customs compliance.
Free CPD: Getting started on global trade
  • Article
  • 07 Nov 2025
Branching out into international sales can feel like a big step, but it holds many opportunities. Your ICAEW membership offers access to resources that will expand your export knowledge and confidence this International Trade Week.
ITW: Five steps to identify new trade opportunities in volatile markets
  • Article
  • 07 Nov 2025
Importing or exporting to new territories can be risky, especially when global conditions are volatile. Here’s a step-by-step guide to assessing an opportunity.
Tax return tips for sole traders: the cash basis
  • Article
  • 06 Nov 2025
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
International Trade Week: How volatile geopolitics is affecting customs compliance
  • Article
  • 05 Nov 2025
SMEs must include measures to comply with the world’s complex web of trade rules in their risk-management control environment, says a senior economist.
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Latest Business news from Insights
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Read the latest business articles published in ICAEW's Insights hub.
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Ukraine hub
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Visit our Ukraine hub for the latest on sanctions, ethical guidance and reputational risk.
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Brexit – impact on ICAEW members
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Find a range of resources to help you navigate this new chapter.
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