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Business tax

Practical guidance, commentary and support on the taxation of business, including: capital allowances, entrepreneurs relief and corporation tax, as well as the taxation of partnerships, the self-employed and charities.

In this section

Business asset disposal relief (formerly entrepreneurs' relief)

Making Tax Digital

Caroline Miskin provides an overview of the status of HMRC’s digitalisation project, involving VAT, ITSA, CT and penalties

Entrepreneurs’ relief

Rachael Dronfield provides an update on entrepreneurs’ relief for trust business assets in relation to the Quentin Skinner 2005 settlement.

COVID-19 and the future of tax

How will the Exchequer cover the costs of the economic support and stimulus packages caused by the pandemic? A reduction in defence spend, changes to business rates, corporation, capital gains and inheritance taxes; a wealth tax?

Financial tips for GPs as they begin emerge from Covid-19 lockdown

All businesses will need to take lessons learned over the last few weeks into their future and our GP Practice clients, and Primary Care as a wider spectrum, will be no exception to this. So, what can we advise them to help the thought process on the financial aspects?

Retail property - special features

Chapter on the scope for capital allowances claims provided by the special features and assets of retail property. 

Hotels - special features

Chapter on the scope for capital allowances claims provided by the special features and assets of hotels.

Vehicle fleet

Chapter on the scope for capital allowances claims provided by company cars.

Campaign for a Gift Aid Emergency Relief Package

A coalition of leading voices in the UK charity sector is calling on the Government to temporarily increase the level of Gift Aid that can be claimed on donations to support charities through the difficult times ahead.

Construction Industry Partnerships

Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').

Construction Reverse Charge

FAQ on how the new domestic reverse charge (DRC) VAT rules (which came into force on 1 March 2021) apply within the Flat Rate Scheme.

Patent Box

Are you prepared for the future of patent box relief? Find out about the changes for claims made from 1 July 2021.

TAXguide 17/21 Off-payroll working: cross-border issues

Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.

Patent Box

Are you prepared for the future of patent box relief? Find out about the changes for claims made from 1 July 2021.