Webinar
EU CBAM trader responsibilities
ChamberCustoms is hosting a free webinar on the EU Carbon Border Adjustment Mechanism (CBAM) and what it means for exporters, outlining responsibilities for businesses whose goods fall within scope.
Practical points: business tax 2024
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Off-payroll working and IR35
Off-payroll working, commonly referred to as "IR35", is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.
Corporation tax
Government consults on improvements to land remediation relief
- Article
- 28 Jul 2026
The proposals include aligning applications for land remediation relief (LRR) with local authority planning processes, revising the definition of derelict land and bringing forward the date of relief for some companies.
ONS data revisions see UK deficit fall by £5bn
- Article
- 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
Miller, Hardy and Ismail on company reorganisations, 7th ed.
- Library book
- 16 Jul 2026
A reference source for tax advisers on UK company reorganisations, covering corporation tax, capital gains, reconstructions, mergers, demergers, share exchanges, cross-border transactions and recent legislative and case law developments.
Government publishes draft Finance Bill legislation
- Article
- 14 Jul 2026
The government has published draft legislation confirming several policy announcements made at tax update 2026 and earlier, as well as new consultations on a range of areas, including the taxation of predevelopment costs.
Employment taxes
Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.
Latest articles
Self-employed taxpayers warned of class 2 NIC issue
- Article
- 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
ONS data revisions see UK deficit fall by £5bn
- Article
- 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
Government publishes draft Finance Bill legislation
- Article
- 14 Jul 2026
The government has published draft legislation confirming several policy announcements made at tax update 2026 and earlier, as well as new consultations on a range of areas, including the taxation of predevelopment costs.
National Insurance
Self-employed taxpayers warned of class 2 NIC issue
- Article
- 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
ONS data revisions see UK deficit fall by £5bn
- Article
- 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
UK-India social security agreement comes into effect
- Article
- 13 Jul 2026
ICAEW’s Tax Faculty highlights recent social security developments, including the new UK-India double contribution convention (DCC), which came into force on 15 July 2026, and a revision to the rules applying in the European Union (EU).
VAT
ICAEW reflects on Andy Burnham's first-week tax announcements
- Article
- 27 Jul 2026
ICAEW’s Tax Faculty considers the announcements made during the new Prime Minister's first week in office, including reductions in VAT on domestic energy bills and in business rates bills for pubs, social clubs and live music venues.
Chart of the week: inflation
- Article
- 23 Jul 2026
Inflation dropped to 2.6% in June, with our chart this week illustrating how faster rises in energy prices have offset slower rises in food, alcohol and tobacco prices over the past year to keep inflation tracking core inflation downwards.
HMRC confirms its position on the VAT treatment of supplies of medical staff
- Article
- 21 Jul 2026
HMRC now accepts that supplies of locum doctors may be exempt from VAT where the doctors are registered with the General Medical Council (GMC) and perform medical services in that professional capacity.
Business rates
ICAEW reflects on Andy Burnham's first-week tax announcements
- Article
- 27 Jul 2026
ICAEW’s Tax Faculty considers the announcements made during the new Prime Minister's first week in office, including reductions in VAT on domestic energy bills and in business rates bills for pubs, social clubs and live music venues.
Business rates – the cut of 20% for English pubs, social clubs and live music venues
- Article
- 23 Jul 2026
Announced in Andy Burnham’s first week as Prime Minister, the savings are to be financed by raising the business rates for vape shops and gambling arcades which don’t make 'a positive contribution to local communities.' In addition, steps will be taken against online marketplaces who are not paying their full share of tax. There are critics who considered this a ’small move.’
Government sets out next steps for Small Business Plan
- Article
- 23 Jul 2026
Late payments and regulatory reform are the headline changes as the government issues an update on its Small Business Plan.
Capital allowances
Tolley's capital allowances, 2026-27
- Library book
- 06 Jul 2026
An annual book covering all aspects of law and practice around capital allowances. It aims to assist practitioners and taxpayers in establishing what types of allowances are available and how they can be claimed. Worked examples are included to clarify complex points.
How to deal with furnished holiday lets in 2025/26 tax return
- Article
- 16 Jun 2026
Following the abolition of special tax treatment for furnished holiday lets (FHL) with effect from 5 April 2025, ICAEW’s Tax Faculty explains what you need to keep in mind when preparing the self assessment tax return for tax year 2025/26.
101 property tax tips, 2026/27
- Library book
- 10 May 2026
A collection of tax planning tips aimed at those involved in a property business. The author highlights various ways to save property tax, covering issues including ownership, letting accounts, capital allowances, losses, foreign matters, selling property, main residence relief, gifting property, inheritance tax planning, and the use of trusts.
Environmental taxes
Tolley's orange tax handbook, 2026-27
- Library book
- 01 Jul 2026
Annual two-volume work containing the latest indirect tax legislation. It includes up-to-date legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy.
Climate mitigation
- Listing
- 17 Jun 2026
The latest resources and support for finance professionals on reducing organisations' impact on the climate.
Exclusive
UK Carbon Border Adjustment Mechanism: time to take action
- Webinar
- 12 Jun 2026
Gain an understanding of the UK Carbon Border Adjustment Mechanism (CBAM) alongside key policy developments underpinning its introduction.
Partnership taxation
The law of limited liability partnerships, 6th ed.
- Library book
- 09 Apr 2026
A comprehensive guide to the law of LLPs in England and Wales, aimed at all those who advise on the legal and taxation aspects of incorporating and running an LLP.
NICs for LLPs: a policy that risks shrinking the tax base, not growing it
- Article
- 30 Oct 2025
This week I wrote to the Chancellor of the Exchequer to express ICAEW’s concern about reports that the government may apply a charge equivalent to employer national insurance contributions (NICs) to members of limited liability partnerships (LLPs).
Small business tax saving tactics: tax planning for sole traders and partnerships, 13th ed.
- Library book
- 01 Oct 2025
A practical guide to tax saving techniques that can help self-employed business owners (sole traders and partnerships) to pay less tax on their profits. Includes numerous easy-to-follow examples.
Self-employed and tax
Self-employed taxpayers warned of class 2 NIC issue
- Article
- 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
101 practical tax tips, 2026/27
- Library book
- 10 May 2026
A collection of tax planning tips, aimed at all taxpayers who are looking for effective and safe ways to save tax. Covers a range of taxes, including income tax, capital gains tax, and inheritance tax.
Exclusive
Cash accounting scheme exemption
- Helpsheets and support
- 06 Jan 2026
FAQ about what values a VAT-registered client should use to calculate an exemption from the cash accounting scheme, for a small residential property portfolio they hold.
Devolved taxes
Devolved taxes
- Hub page
- 27 Apr 2018
Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.
Bloomsbury Accounting and Tax Service - eBooks on devolved taxes
- Listing
- 21 Apr 2021
Browse Bloomsbury Accounting and Tax Service eBooks on devolved taxes.
Customs duties
Significant changes announced at Tax Update 2026
- Article
- 24 Jun 2026
The government launched a raft of consultations on 23 June 2026, including proposals to allow HMRC to recover low-value tax debts by deducting instalment payments directly from the taxpayer’s bank account.
New standard for customs intermediaries launched
- Article
- 05 Jun 2026
The standard sets out expectations for professional conduct, capability and service delivery in a move that the government hopes will improve the quality and consistency of services provided by customs intermediaries.
Government should act sooner on low-value imports, says ICAEW
- Article
- 09 Mar 2026
Responding to the consultation on removing customs duty relief for low-value imports (LVI), ICAEW has warned that the proposed implementation date of March 2029 is too late to protect UK retailers and fully compliant overseas sellers effectively.
Charities
DMCCA update: what it means for your charity’s membership income and gift aid eligibility
- Article
- 10 Apr 2026
The UK government has recently published its response to the consultation on the Digital Markets, Competition and Consumers Act (DMCCA) 2024, which introduces a new regime to regulate subscription contracts. While the legislation aims to protect consumers from subscription traps, it had raised significant concerns about a potential loss of membership income and the impact on Gift Aid eligibility within the charity sector.
Tax code changes for employment expenses and gift aid relief
- Article
- 23 Jan 2026
From April 2026, employment expenses and gift aid will be removed from the tax codes of some taxpayers where HMRC’s data shows that they are unlikely to be accurate or relevant.
ICAEW urges government to reconsider tax changes for charities
- Article
- 01 Sep 2025
ICAEW believes that some of the changes proposed by the government could cause uncertainty and may even discourage potential donors from leaving gifts to charities in their will.
Exclusive
Baa Bar Group plc - McArthur and HMRC [2020] (part two)
- Article
- 22 Nov 2023
This is a gift aid case: Baa Bar Group plc had acquired an eponymous company which owned student bars in Liverpool and Manchester. The gifting of shares in Baa Bar Group plc three months after listing onto the CISX was the tax event that dragged this case to the doors of the Tax Tribunal, albeit as the culmination of a legal process taking 17 years.
Construction industry scheme
Tax news in brief 24 March 2026
- Article
- 24 Mar 2026
Highlights from the broader tax news for the week ending 24 March 2026, including updates on Making Tax Digital (MTD) for income tax and the construction industry scheme (CIS).
Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2026/289
- Regulations
- 13 Mar 2026
The Statutory Instrument requires contractors, whose business includes construction operations, to make returns to His Majesty’s Revenue and Customs (“HMRC”) where the contractor has not made any payments to sub-contractors in a tax month (a nil return) unless the contractor notifies HMRC that they will make no payments for the tax month. The regulations come into force on 6 April 2026.
Prepare for 2026/27: Businesses
- Article
- 24 Feb 2026
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
Tax news in brief 13 January 2026
- Article
- 14 Jan 2026
Highlights from the broader tax news for the week ending 13 January 2026, including: an update from HMRC on testing of Making Tax Digital (MTD) for income tax; and a consultation on changes to the construction industry scheme (CIS).
International taxes
Expert commentary and practical guidance from ICAEW related to international taxation regimes. You may also be interested in searching our tax guides by country.
BEPS
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to base erosion and profit shifting, commonly known as BEPS, within international taxation.
Mandatory disclosure rules and DAC 6
- Hub page
- 03 Jul 2020
Practical guidance and support on tax disclosure around the world, including the UK's Mandatory Disclosure Rules and DAC 6.
Double tax agreements
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW on issues related to double taxation and the use of tax treaties in international taxation
FATCA and CRS
- Hub page
- 10 May 2018
Guidance and information on the Foreign Account Tax Compliance Act (FATCA) and the Common Standard on Reporting and Due Diligence for Financial Account Information (CRS).
Transfer pricing
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to transfer pricing in international taxation.
Residence and domicile
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to residence and domicile in the UK personal tax regime, including offshore investments.
Sector specific and situation specific taxes
Certain industries have their own tax arrangements, while major events, such as the coronavirus pandemic, can also give rise to their own solutions.
Charities and taxation
Expert commentary and practical guidance from ICAEW related to the taxation of charitable organisations within the UK.
View allConstruction Industry Scheme
Expert commentary and practical guidance from ICAEW on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime.
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