Tax rates, allowances and reliefs
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Capital allowances
Access expert commentary and practical guidance from ICAEW on capital allowances within the UK tax regime
Need to know
In this section
Features and articles
Your faculty is changing its name
This is in recognition of the growing impact of tech on the profession and the increasingly important role the faculty is playing in this space.
MPs could force banks to keep branches
Banks should be forced by regulators to act in customers’ best interests, a new Treasury Committee report into financial inclusion says.
Getting your financial models right
Financial models are vital tools in modern business, but are highly susceptible to being ruined by their creators' bad habits. ICAEW decided to turn this situation around by developing a new code of practice.
Make company transformation a success
How do businesses rise to the challenge of change? Mark Kissack and M'Bayang Thiam share their insight on making company transformation a success.
Why don't employees do what you want them to
During our faculty spring seminar, trainer Angus Farr outlined why employees sometimes don't do what you want them to - and how you can start putting it right.
Country profile Norway
What sort of trading country could the UK become post-Brexit? in our new fact file series, we seek inspiration by looking at the economic status of other nations. First stop, Norway.
Lloyds of London announces radical modernisation plans
The 330 year-old insurance market, Lloyd’s of London, intends to shift a large chunk of its business online, as part of radical measures to modernise and pull in more business.
Tom Miller profile
Tom Miller always wanted to be an entrepreneur - even if that meant experiencing a few bumps along the way. Joy Persaud finds out how training as an ACA turned out to be the perfect ingredient for his success.
Webinars and recordings
Webinar IFRS 16 Leases the impact
With IFRS 16 Leases being effective from 1 January 2019, this webinar will look at the wider commercial, economic, technological and demographic trends that could challenge the assumptions included in the lease standard.
Influencing and persuading - Promoting your brand
David Gillespie, professional actor and coach, brings some practical tips in how to promote your brand, persuade people and better negotiate.
Webinar resources
Thank you for registering on to the Business and Management Faculty's webinar, Influencing and persuading: Promoting your brand, broadcast on 15 May.
Abbey Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.
Offsetting earlier losses from property rental against future profits
VAT zero rating on services carried out for a disabled customer
ICAEW Guidance on Sanctions effective 1 July 2019
Smaller listed and AIM quoted companies
Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
US GAAP 2019: Interpretation and application of Generally Accepted Accounting Principles
Practical guide to US GAAP, Wiley GAAP 2019 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP).
Borrowing costs
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a comparison of FRS 102 Section 25 and IFRS, and covers borrowing costs eligible for capitalisation, commencement, suspension and cessation of capitalisation, and disclosures.
Investment property
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for investment property gives a comparison of FRS 102 Section 16 and IFRS, and covers the definition, scope and initial recognition of investment property; measurement; transfer of assets; derecognition; presentation and disclosure.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Representations
ICAEW REP 50/19 Plastic packaging tax
A response dated 10 May 2019 to a consultation published by HMT on 18 February 2019.
ICAEW REP 49/19 Stamp duty land tax: non UK resident surcharge
A response dated 6 May 2019 to a consultation published by HMRC on 11 February 2019.
ICAEW REP 48/19 - FRED 70 Draft amendments to FRS 101 reduced disclosure framework 2018/19 cycle
A response dated 30 April 2019 to a consultation published by FRC in January 2019.
ICAEW REP 47/19 - Non-exchange transfers - a role for societal benefit
A response dated 30 April 2019 to a consultation published by EFRAG in November 2018.
Further support
Useful links
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
On the herding of cats
Professional service firms are composed of experts who prize their autonomy. In this context, leadership must be a collective endeavor.
Basel III marathon ends but capital race is far from over
The Basel Committee on Banking Supervision has put pen to paper in finalising the international set of banking regulations known as Basel III, giving capital markets some long-awaited clarity on the way in which banks should model for risk.
Blogs and discussion
Our blogging platform gives Academia and Education Community members the opportunity to interact with colleagues and professionals on issues concerning accountancy education, qualifications, lifelong learning and research. You can also found out about the latest events relevant to the community.
Read the FCA Twitter feed
Financial Conduct Authority (FCA) news & information.
Retail and Leisure Market Analysis 2018
This report uses the Local Data Company’s extensive data of over 650,000 premises to gain a deep understanding of the complex and rapidly developing trends across the UK’s high streets, shopping centres and retail parks over the 12 months of 2018.
Case law: Employers who refuse rest breaks may be liable for resulting personal injury
Employers should ensure workers are taking at least the minimum rest breaks required by law or risk being liable for any personal injuries suffered as a result, a recent ruling makes clear.
Assessing and controlling nonprofit fraud risk
Nonprofit organizations can deter fraud and safeguard assets with a few properly applied controls.
Balancing blockchain hype with reality
Blockchain could make the construction sector more efficient and transparent - but implementation costs remain high.
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