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Entrepreneurs' relief

Expert commentary and practical guidance from ICAEW on entrepreneurs' relief within the UK tax regime

In this section

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.

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.

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.

Practical guidance

TAXguide 07/19: A Guide to Principal Private Residence relief

Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

TAXguide 06/19: Termination payments

A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.

TAXguide 01/19: Corporate losses

In TAXguide 01/19 Pete Miller explains the new relaxation to the rules for carried forward corporate losses. This guidance covers trading losses, non-trading loan relationship deficits, non-trading losses on intangible fixed assets, expenses of management and UK property business losses.

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.

Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

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.

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.

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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