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
Foreign branch exemption regime to be made mandatory
- Article
- 26 May 2026
The government is taking action to prevent UK-resident companies with foreign permanent establishments (PE) from offsetting losses made by the PE against profits subject to UK corporation tax (CT).
UAE R&D tax credit regime: key considerations for advisers
- Article
- 21 May 2026
The UAE's new R&D tax credit regime applies for tax periods beginning on or after 1 January 2026. Introduced under Cabinet Decision No. 215 of 2025 and supplemented by Ministerial Decision No. 24 of 2026, the regime creates a new incentive for businesses carrying out qualifying research and development activities in the UAE.
New tax return requirements for directors cause uncertainty
- Article
- 12 May 2026
Taxpayers carrying on a trade and directors of close companies may find it difficult to comply with new requirements to provide additional information in their self assessment (SA) tax return for 2025/26.
Exclusive
Expenses
- eBook chapter
- 11 May 2026
Clearly laid-out chapter on expenses, covering tax issues relating to UK employers and their staff.
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
Tax news in brief 26 May 2026
- Article
- 26 May 2026
Highlights from the broader tax news for the week ending 26 May 2026, including the introduction of an income tax exemption for kinship allowances.
How employers can prevent and resolve PAYE issues
- Article
- 05 May 2026
ICAEW offers a detailed explanation of HMRC's guidance for employers on preventing pay as you earn (PAYE) real time information (RTI) submission issues, and looks at HMRC's ongoing initiatives to improve how it resolves discrepancies.
Tax news in brief 5 May 2026
- Article
- 05 May 2026
Highlights from the broader tax news for the week ending 5 May 2026, including an update on the Budget 2025 announcement of the introduction of a cap on the national insurance contributions (NIC) exemption for salary sacrificed pension contributions.
National Insurance
Tax news in brief 5 May 2026
- Article
- 05 May 2026
Highlights from the broader tax news for the week ending 5 May 2026, including an update on the Budget 2025 announcement of the introduction of a cap on the national insurance contributions (NIC) exemption for salary sacrificed pension contributions.
End-of-year numbers show UK deficit lower than expected
- Article
- 24 Apr 2026
The Office for National Statistics reports that UK sector net borrowing at the end of the 2025/26 financial year came in £1bn under the Spring Forecast estimate but remained £14bn more than budgeted.
Public budget overrun in February pales compared with what is coming
- Article
- 23 Mar 2026
The year-to-date budget overrun jumped to £21bn in February, an unhelpful development for a Chancellor trying to calculate just how much extra she might be able to borrow to bail out households facing large rises in their energy bills.
VAT
Exclusive
VAT Establishment Pitfalls: Lessons from HMRC Practice and Case Law
- Webinar
- 18 Jun 2026
When does a business really have a VAT establishment and why does it matter?
VAT rate reduced for families over the summer holidays
- Article
- 26 May 2026
The rate of VAT on children’s meals and certain activities and attractions will be reduced from 20% to 5% between 25 June and 1 September 2026. Although this may be welcomed by families, it could pose significant implementation challenges for businesses.
HMRC reminds businesses to register for VAT
- Article
- 21 May 2026
Businesses that receive a letter from HMRC telling them they need to register for VAT should check their position carefully and register without delay if necessary.
Business rates
Exclusive
VAT on land and property transfers
- Article
- 18 May 2026
For farming businesses, land and buildings owned are often the most valuable assets on the balance sheet. When ownership changes, either through a sale, gift or part of a restructuring process, VAT should be considered at the earliest possible stage.
How to value intellectual property assets
- Article
- 14 Apr 2026
For small businesses in creative industries, building a credible narrative that charts the lifecycle of intellectual property assets from the start is essential for making a compelling case for investors. Find out where to start.
Member insights: too many hurdles for businesses
- Article
- 26 Feb 2026
The latest ICAEW member insights point to a mixed and uneven start to 2026. While some businesses report pockets of international growth, particularly in the US and parts of Asia, domestic conditions remain challenging.
Capital allowances
Supreme Court decision highlights need to reform capital allowances
- Article
- 27 Apr 2026
ICAEW is calling on the government to deliver on a commitment made in its corporation tax roadmap to review the tax treatment of predevelopment costs for major infrastructure projects.
Tax news in brief 14 April 2026
- Article
- 14 Apr 2026
Highlights from the broader tax news for the two weeks ending 14 April 2026, including a new capital allowances tool from HMRC and new guidance on completing the company tax return.
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.
Environmental taxes
New duty on electric cars is too complex, says ICAEW
- Article
- 20 Mar 2026
ICAEW’s Tax Faculty believes that the new electric vehicle excise duty (eVED) risks creating unnecessary administrative complexity unless it is carefully designed around automation and simplicity from the outset.
Transition to EVs could be threatened by overly complex duty implementation, ICAEW warns
- Press release
- 20 Mar 2026
The proposed electric vehicle excise duty (eVED), due to be introduced in April 2028, risks creating unnecessary administrative complexity unless it is carefully designed around automation and simplicity from the outset, chartered accountancy body ICAEW has warned.
Carbon Border Adjustment Mechanism begins to take shape
- Article
- 12 Feb 2026
The government has published draft regulations for technical consultation setting out how the Carbon Border Adjustment Mechanism (CBAM) will work when it is introduced from 1 January 2027.
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
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.
Tax return class 2 NIC issue is resolved, says HMRC
- Article
- 20 Nov 2025
HMRC has confirmed that SA302 tax calculations for 2024/25 issued since 29 September 2025 will show the correct class 2 national insurance contributions (NIC). This follows a fix implemented by HMRC on 27 and 28 September 2025.
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.
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
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.
Exclusive
Reconciling customs values with transfer pricing
- Article
- 20 Jan 2026
Ian Worth explains why transfer pricing adjustments can cause problems when it comes to customs valuations and explains a possible solution.
Four customs headaches for temporary exports
- Article
- 20 Nov 2025
The frustrations of customs compliance have forced one UK-based business to find an EU-based distributor to do the heavy lifting for its European customers, but shipping demo products to trade shows continues to present customs challenges.
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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