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
UK continues to disappoint in tax competitiveness study
- Article
- 24 Oct 2025
The UK has ranked 32nd overall, and 37th on property taxes, out of the 38 OECD-member countries in the 2025 International Tax Competitiveness Index (ITCI).
Exclusive
Capital allowances on plant and machinery
- eBook chapter
- 21 Oct 2025
Guidance on capital allowances for plant and machinery, highlighting tax planning opportunities and potential pitfalls.
Tax news in brief 7 October 2025
- Article
- 08 Oct 2025
Highlights from the broader tax news for the week ending 7 October 2025, including: an update on testing of Making Tax Digital (MTD) for income tax; and the publication of new HMRC guidance on umbrella companies and residence.
Exclusive
Fixtures: the importance of working together
- Article
- 30 Sep 2025
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales if both the buyer and the seller are to secure the desired tax result.
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
Economy explainers: what is payrolling of benefits?
- Helpsheets and support
- 07 Nov 2025
ICAEW’s Tax Faculty explains the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BIKs) through pay as you earn (PAYE) in real time information (RTI).
Exclusive
Calculating benefits-in-kind
- Helpsheets and support
- 05 Nov 2025
FAQ about how to calculate the calculate the benefit-in-kind on the private use by a client, of a helicopter, owned and given by the manager of a successful manufacturing company.
Tax news in brief 4 November 2025
- Article
- 04 Nov 2025
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
National Insurance
Tax news in brief 4 November 2025
- Article
- 04 Nov 2025
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
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).
ICAEW calls for clarity on LLP NICs rumours
- Article
- 27 Oct 2025
Recent newspaper reports suggest that the Chancellor is considering changing the treatment of LLPs for NICs purposes.
VAT
International Trade Week: Imports and exports – who pays the VAT?
- Article
- 06 Nov 2025
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.
Exclusive
Reclaiming VAT as input tax
- Helpsheets and support
- 05 Nov 2025
FAQ about a VAT-registered charity can recover all the VAT incurred on general overheads and expenses, for community work and goods sold for fundraising.
VAT liability of nitrous oxide for culinary use
- Helpsheets and support
- 01 Nov 2025
Telamara Limited supplied nitrous oxide (N2O) in canisters intended exclusively for culinary use as cream chargers, used for whipping cream and making foams and mousses, etc...
Business rates
Patent box companies encouraged to submit information
- Article
- 18 Sep 2025
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.
Review supply chains for mini umbrella companies, says HMRC
- Article
- 15 Sep 2025
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.
Businesses to benefit from rates reforms, says government
- Article
- 12 Sep 2025
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.
Capital allowances
Exclusive
Fixtures: the importance of working together
- Article
- 30 Sep 2025
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales if both the buyer and the seller are to secure the desired tax result.
Exclusive
Classification of double cab pick-up vehicles
- Helpsheets and support
- 01 Aug 2025
FAQ on changes to the rules around classification of double cab pick-up vehicles, and whether they are classified as a car or van for capital allowances and benefit in kind purposes.
Tolley's capital allowances, 2025-26
- Library book
- 30 Jul 2025
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.
Environmental taxes
EU CBAM trader responsibilities
- Webinar
- 09 Jul 2025
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.
Tolley's orange tax handbook, 2025-26
- Library book
- 31 May 2025
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.
Government sets out new tax to address carbon leakage
- Article
- 28 Apr 2025
Draft legislation providing for the introduction of a UK carbon border adjustment mechanism (CBAM) from January 2027 has been published for technical consultation.
Partnership taxation
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).
Exclusive
Changes in company size thresholds and directors’ report requirements
- Helpsheets and support
- 28 Mar 2025
New regulations that increase company size thresholds and remove certain requirements from the directors’ report are effective from 6 April 2025. The Corporate Reporting Faculty provides an overview of the changes.
Taxation of partnerships: a practical guide, 3rd ed.
- Library book
- 07 Mar 2025
A practical guide to the tax issues and principles which apply to different types of partnership, including LLPs, limited partnerships and partnerships with corporate members. It covers all the key taxes – income tax, capital gains tax, SDLT, corporation tax – as well as complex areas such as mergers and demergers, incorporations, and losses.
Self-employed and tax
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.
Taxpayers encouraged to ensure returns are correct and complete
- Article
- 08 Sep 2025
HMRC has published guidance setting out what it expects of taxpayers who are considering applying novel or improbable interpretations of the law, or are uncertain how the law applies when submitting a tax return or similar document.
Class 2 NIC issue to continue until September
- Article
- 18 Jul 2025
HMRC is continuing to work on a solution to a problem affecting 2024/25 self assessment tax returns where the person is a sole trader or partner with profits in excess of £12,570.
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
International Trade Week: Imports and exports – who pays the VAT?
- Article
- 06 Nov 2025
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.
International Trade Week: How to nail customs compliance as an SME
- Article
- 04 Nov 2025
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.
International Trade Week: Keep track of changing trade regulations with the EU
- Article
- 03 Nov 2025
In the first of a series of articles for International Trade Week, we break down the main changes in EU import and export rules.
Charities
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.
Exclusive
Baa Bar Group plc - McArthur and HMRC [2020] (part one)
- Article
- 22 Nov 2023
This is another case relating to gift aid. Readers may recall the cases of N Green and HMRC, and also J Netley and HMRC, both relating to gifts of shares to charities. These gifts were made shortly after the entry of cash shell companies onto the Channel Islands Stock Exchange or AIM. The cash shell companies had very recently acquired trading subsidiary undertakings. This case has similar features.
Maximise opportunities, minimise risks and support the tax charities
- Article
- 13 Nov 2023
Learn from three expert speakers on how to maximise opportunity for your clients and practice and minimise the risk of claims.
Construction industry scheme
New HMRC tool for R&D tax relief claims
- Article
- 02 Oct 2025
ICAEW’s Tax Faculty explores recent developments regarding research and development (R&D) tax relief, including the publication of a new online tool by HMRC and the latest statistics on claims for relief.
Exclusive
Construction Industry Scheme update 2025
- Webinar
- 30 Sep 2025
The Construction Industry Scheme (CIS) was introduced with the aim of tackling tax evasion in the construction industry and certain other businesses. In this webinar we will provide an overview of the CIS and how it may affect you or your clients.
Patent box companies encouraged to submit information
- Article
- 18 Sep 2025
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.
Review supply chains for mini umbrella companies, says HMRC
- Article
- 15 Sep 2025
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.
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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