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Small and micro business: news and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
Displaying 1-30 of 236 results
Five ways to compete for finance talent in SMEs and small practices
  • 30 Jan 2026
  • ICAEW Insights
With software industry salaries tempting career entrants away from the accountancy profession, finance recruitment in small businesses and practices must emphasise human factors.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Additional business rates support announced for pubs
  • 28 Jan 2026
  • ICAEW Insights
The government estimates that the average pub in England will save £1,650 in business rates in 2026-27 as a result of measures announced on 27 January 2026.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Managing tax risks for practices and businesses
  • 26 Jan 2026
  • ICAEW Insights
A new report from Accountancy Europe highlights the challenges facing small and medium-sized enterprises (SMEs), and their advisers, in complying with their tax obligations. It also provides practical guidance on how to manage tax risk.
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Transformation: how to manage the people factor
  • 14 Jan 2026
  • ICAEW Insights
It must never be forgotten that people deliver transformation programmes. When it comes to any transformation project, bringing your people with you can be one of the most difficult elements to manage.
A hand holding a magnifying glass looking at some papers
The FRC’s proposed Practice Note for SME audits: will it move the dial?
  • 12 Jan 2026
  • ICAEW Insights
ICAEW responds to two much-anticipated FRC consultations on SME audits, taking the unusual step of providing only conditional support to proposed guidance for applying the ISAs to SME audits.
MTD: How to prepare your clients
  • 12 Jan 2026
  • ICAEW Insights
While Making Tax Digital (MTD) for income tax is only months away, many small businesses are unaware of what is required of them.
Sally Baker, ICAEW Head of Corporate Reporting Strategy
2026: Changes to accounting standards and more
  • 01 Jan 2026
  • ICAEW Insights
Whether you prepare accounts under UK GAAP or IFRS Accounting Standards, 2026 will bring new standards that accountants in business and practice need to prepare for. Plus, the UK government will be conducting a holistic review of the entire annual report.
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Member Insights 2025: Lessons in resilience
  • 18 Dec 2025
  • ICAEW Insights
Across the year, members navigated a challenging mix of rising employment costs, geopolitical tensions, tariff disruption, subdued consumer confidence and a persistent lack of policy certainty.
A person holding a mobile phone in one hand, making a payment with a bank card, held in the other hand
Cyber roundup: Learnings from 2025
  • 18 Dec 2025
  • ICAEW Insights
This year has been eventful, marked by high-profile cyber incidents, advancements in technology and AI influencing cybercrime and security, evolving AI regulation, and an increased focus on national cyber resilience. In light of these developments, this month's cyber roundup outlines the key lessons learned from 2025.
Two people looking at the laptop having a conversation
Your membership: Support on running businesses
  • 15 Dec 2025
  • ICAEW Insights
ICAEW provides a whole host of resources for members working in industry, whether you’re working for a start-up, an established business looking to grow or an organisation managing change.
Can the government’s Business Growth Service get small businesses growing?
  • 15 Dec 2025
  • ICAEW Insights
The Business Growth Service is designed to make it easier for small businesses to find the support they need.
Padlock and credit card placed on top of keyboard
Cyber resilience: key considerations for 2026
  • 15 Dec 2025
  • ICAEW Insights
Which cyber developments will be particularly vital to watch in the next 12 months? The Financial Times's 2025 Cyber Resilience Summit picked out key trends.
A hand holding a magnifying glass looking at some papers
Non-Big Four firms grow PIE audit share
  • 08 Dec 2025
  • ICAEW Insights
The FRC’s latest Audit Market and Competition Update shows that, while the Big Four still lead when it comes to number of PIE audits, the share going to other firms is growing.
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.
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.
More tax return tips for sole traders
  • 17 Nov 2025
  • ICAEW Insights
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
  • 11 Nov 2025
  • ICAEW Insights
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
  • 07 Nov 2025
  • ICAEW Insights
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
  • 07 Nov 2025
  • ICAEW Insights
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
  • 06 Nov 2025
  • ICAEW Insights
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
  • 05 Nov 2025
  • ICAEW Insights
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.
International Trade Week: How to nail customs compliance as an SME
  • 04 Nov 2025
  • ICAEW Insights
Ian Worth, of Crowe UK, explains why it is vital for SMEs in the UK to have the knowledge for accurately completing customs declarations for goods they import and points out that they must observe Rules of Origin for those they export. This article is part of a series of articles for International Trade Week.
Padlock and credit card placed on top of keyboard
How do you become cyber certified?
  • 31 Oct 2025
  • ICAEW Insights
There are several standards and certifications for businesses to follow when it comes to cyber security. What are they, and how do you get the certifications?
someone's hands handling a phone with the laptop in the background and a hologram globe image
Cyber attackers: who’s targeting you?
  • 23 Oct 2025
  • ICAEW Insights
A leading cyber security expert presents a spotters’ guide of attacker types that businesses must defend themselves against.
using the laptop with a card, probably inline shopping
The seven essentials of a good cyber strategy
  • 15 Oct 2025
  • ICAEW Insights
Businesses can draw upon a range of recognised standards to lay the foundations of a cyber strategy – but keeping your organisation secure doesn’t stop there. Cyber security and GDPR consultant Paul Rolison outlines best practice measures for creating an effective cyber strategy.
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Four cyber security lessons from M&S and other breaches
  • 15 Oct 2025
  • ICAEW Insights
With so many more high-profile cyber attacks taking place, it pays to learn from others’ experiences. What can you learn from attacks such as the one on M&S?
hand pointing to a hologram image of a padlock
Everything you needed to know about cyber insurance
  • 14 Oct 2025
  • ICAEW Insights
Cyber insurance has never been more crucial for businesses. Here’s a guide to what you should be looking out for when choosing a provider.
A hand holding a magnifying glass looking at some papers
Government letter reveals audit reform intentions
  • 14 Oct 2025
  • ICAEW Insights
Proposals to cap audit market share may have been abandoned while the definition of PIE may expand to organisations with more than 1,000 employees and £1bn in turnover, according to ex-DBT minister.
How should the UK rethink regulation to support growth?
  • 13 Oct 2025
  • ICAEW Insights
Regulations must be designed to foster productivity and innovation, and watchdogs must collaborate more effectively with businesses, an ICAEW roundtable event heard.
Acquiring another firm as a small firm: five crucial steps
  • 13 Oct 2025
  • ICAEW Insights
Mergers and acquisitions (M&A) isn’t just for large firms – as Chris Brown can attest. He shares his acquisition journey and dos and don’ts.
Displaying 1-30 of 236 results
Insights hub

Pulling together opinion, analysis, interviews and features on the profession along with a focus on the key issues affecting accountancy and the world of business.

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