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Travel, Tourism & Hospitality Community resources

Key resources for the Travel, Tourism & Hospitality Community, brought to you by the ICAEW Library & Information Service.
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Industry guides

The ICAEW Library & Information Service has compiled a series of industry guides. You'll find a package of information on each sector, including links to market research reports, statistics, trade bodies and trade journals. The guides also provide details of key player reports, market reports and mailing lists which ICAEW members and ACA students can order through the website or by contacting our enquiry team.
Exclusive Alcoholic drinks industry
  • Oct 2022
This business and industry guide provides a summary of information and resources available for research into the alcoholic beverages industry, including links to market research reports, statistics, trade bodies and trade journals.
Exclusive Aviation industry
  • Nov 2023
Guide to researching the air and aviation industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Boat and yacht industry
  • Jan 2021
Guide to researching the boat, yacht and cruise industries. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Camping and caravanning industry
  • Nov 2022
Guide to researching the camping and caravanning industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Gambling, gaming and casino industry
  • Oct 2023
Guide to researching the gambling, gaming and casino industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Hotel industry
  • Oct 2023
Guide to researching the hotel and hospitality industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Pubs and bars
  • Nov 2023
This business and industry guide provides a summary of information and resources available for research into the pubs and bars sector, including links to market research reports, statistics, trade bodies and trade journals.
Exclusive Restaurants
  • Aug 2023
Guide to researching restaurants and the foodservice industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
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Topics in depth - Key indicators & market research

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Key indicators
Key indicators and statistics for the aviation, tourism and gambling sectors.
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Market research
Online market research reports for local and global markets.
Working globe
Online journals and magazines
Explore our selection of business and academic journals aimed at the tourism and hospitality sector.

Industry press

The ICAEW Library & Information Service provides access to full text tourism and hospitality articles from leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Exclusive UK spotlight: Liverpool
  • 01 Feb 2024
  • Helen Dalley
Liverpool is experiencing a surge in tourism and development, with new hotels, a growing dining scene, and a busy events calendar, reports Helen Dalley. The city is also making strides in sustainability, being recognized as the world's first UN Local2030 Hub and receiving awards for its sustainability efforts.
Exclusive Can independent hotels survive? A case study of how technology changes the industry
  • 26 Jan 2024
  • Nathalie Darras Barquissau, Timothy L. Pett, Charlotte Fontan Sers
A case study examining the hospitality industry by exploring the activities of a small, independent hotel in France. The hotel was experiencing disruption in recent years due to technology, intense competition and changes in customer preferences.
Exclusive Thai billionaire plans 250 more hotels within three years
  • 24 Jan 2024
  • Patpicha Tanakasempipat
Minor International Pcl, a major Asian hospitality group, plans to add 250 hotels to its global portfolio over the next three years. The expansion is driven by the recovery of the global tourism sector, particularly the increase in outbound Chinese tourists. The company's optimism contrasts with a new Bloomberg Intelligence survey released in January 2024, which predicted that budgets for Chinese travellers may decrease or stay flat in 2024.
Exclusive Number of pubs expected to decline in 2024
  • 18 Jan 2024
  • Rebecca Weller
The total number of pubs in the UK will 'continue to decline', as more than a third of freehold sites sold in 2023 no longer operate as pubs, according to the Fleurets Survey of Pub Prices. The total number of pubs was estimated to be 45,200 at the end of 2023, a reduction of 600 over the course of the year, according to figures from the British Beer & Pub Association (BBPA).
Exclusive Paris and Milan dream of the return of Chinese tourists
  • 22 Dec 2023
  • Andrea Felsted
Even though the Covid-19 lockdowns are over and Chinese consumers can now travel to Europe individually or in groups, retailers and the tourism industry shouldn't expect them to rush over to stock up on Cartier watches and Hermes handbags. The long-awaited revival in Chinese travel to Europe may not materialize until late 2024 or 2025, says Andrea Felsted. Visa issues and the spiralling cost of European hotels are acting as a barrier, while luxury brand shopping has exploded in Chinese cities.
Exclusive Future travel trends
  • 01 Dec 2023
  • Tamsin Cocks
A roundup of several emerging trends in the travel industry. One trend is the focus on meaningful travel experiences; examples include immersive indigenous experiences and DNA pilgrimages. Another trend is the integration of AI, with chatbots and personalized recommendations becoming more common. Space tourism is also on the horizon, with companies like Blue Origin, Virgin Galactic, and SpaceX launching commercial space flights. Co-working spaces are becoming more popular, with hotels offering communal workspaces to cater to the needs of digital nomads.
Exclusive Egypt tourism chief shrugs off war impact with new hotel plans
  • 29 Nov 2023
  • Abdel Latif Wahba
Egypt's tourism industry remains confident in its ability to meet its target of 15 million arrivals in 2023, despite the impact of the Israel-Hamas war. The country is focusing on a hotel-building spree to accommodate more visitors, with plans to construct at least 25,000 additional rooms in 2024 and 40,000 the following year. The government is also working to attract more Chinese tourists and increase interest in the northwestern Mediterranean coast as a tourist destination.
Exclusive Forensic accounting for restaurants can uncover fraud
  • 01 Sep 2023
  • Anneliese Scherer
Restaurant employees carry out common fraud schemes, including various cash and inventory misappropriation schemes. The article runs through some of these and gives advice on how to prevent potential fraud and uncover financial irregularities.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Exclusive Investments
  • eBook chapter
  • 2024
  • Rachael Brown
  • Personal Tax Planning
Four chapters providing personal tax planning advice for income from investments, with worked examples.
Exclusive Hotels - special features
  • eBook chapter
  • 2023
  • Steven Bone, Martin Wilson
  • Capital Allowances - Transactions and Planning
Chapter on the scope for capital allowances claims provided by the special features and assets of hotels.
Exclusive Land and property
  • eBook chapter
  • 2023
  • Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
  • Capital Gains Tax
Expert commentary on the current capital gains tax legislation related to the taxation of land and property in the UK.
Exclusive The Tour Operators' Margin Scheme
  • eBook chapter
  • 2023
  • Andrew Needham
  • Value Added Tax
This chapter covers VAT in relation to the Tour Operators' Margin Scheme.
Exclusive Value added tax 2023/24
  • eBook
  • 2023
  • Andrew Needham, St John Price
An accessible guide to current VAT law, written for both professional advisers and non-professionals. The content is updated in line with changes to legislation, new and revised guidance from HMRC on issues such as MTD, and relevant case decisions.
Exclusive Property income
  • eBook chapter
  • 2023
  • John Hiddleston
  • Income Tax
A full chapter on the taxation of property income in the UK, written for tax practitioners.
Exclusive Furnished holiday accommodation/lettings
  • eBook chapter
  • 2022
  • Mark McLaughlin
  • Buy-to-let Property Tax Handbook
Guidance on the tax aspects of offering furnished holiday accommodation/lettings.
Exclusive Land and property
  • eBook chapter
  • 2022
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on UK taxation of land and property, containing worked examples.
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.

eBooks

The ICAEW Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive Property income
  • eBook chapter
  • 2022
  • Malcolm James
  • Taxation of Small Businesses
An overview of taxation of property as it pertains to small businesses in the UK, determined by the Income Tax (Trading and Other Income) Act 2005. This chapter has sections on the basis of assessment, relief for capital expenditure, losses, and furnished holiday lettings (FHLs).
Exclusive Special classes of taxpayers
  • eBook chapter
  • 2022
  • Malcolm James
  • Taxation of Small Businesses
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities and various types of occupations.
Exclusive Property income
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
Brief chapter introducing the taxation of property income, with subsections on lease premiums, the kinds of expenditures which are tax deductible, relief for certain capital expenditures, loss relief, and furnished holiday lettings.
Exclusive Hotel appraisal
  • eBook chapter
  • 2019
  • Pavlos Papadimitriou, Ezio Poinelli
A practical guide to the best approaches for commercial real estate value assessment. This chapter provides a case study on valuing a four-star hotel located in a UK city.
Exclusive Income from property
  • eBook chapter
  • 2017
  • Alan Melville
  • Taxation - The Finance Act 2017
This chapter shows how a UK taxpayer's property income is calculated, with reference to the Income Tax (Trading and Other Income) Act 2005. It explains how property income is defined, allowable expenditure, capital expenditure, losses, less premiums, and furnished holiday lettings. The calculations are illustrated with examples.
Exclusive Hospitality financial accounting
  • eBook
  • 2009
  • Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco
A theoretical and practical guide to financial accounting for the hospitality industry.
Exclusive Essential guide to business etiquette, The
  • eBook
  • 2007
  • Lillian Hunt Chaney, Jeanette St Clair Martin
A guide to business etiquette and its role in professional advancement.
Exclusive Hospitality management accounting
  • eBook
  • 2006
  • Martin G. Jagels
The fundamental concepts and analytical techniques of management accounting for the hospitality industry.
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.

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Articles and books in the Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.
The taxation of small businesses, 2023-24
  • Library book
  • 2023
  • M. James
  • Spiramus
A practical, single-volume guide to all aspects of direct taxation of small businesses. The authors clearly explain the relevant legislation, and offer practical advice on how to minimise clients' tax liabilities and avoid common pitfalls. This latest edition incorporates changes arising from the Finance Act 2023. The special classes of taxpayers chapter covers some specialist areas, including: Construction Industry Scheme (CIS); farmers; actors, musicians and entertainers; barristers; breweries and licensed premises; doctors and dentists; solicitors; charities; housing associations.
Tax tips for property developers and renovators, 2022-23
  • Library book
  • 2022
  • L.Sharpe
  • Tax Portal Limited
Guide to the tax pitfalls and opportunities for those involved in the property market, with sections on furnished holiday accommodation, taxation for homeowners, buy to let, entrepreneurs' relief, investors' relief, stamp duty land tax and inheritance tax for property developers.
Accounting essentials for hospitality managers
  • Library book
  • 2022
  • C.Guilding
  • Routledge
Aimed at non-accountant hospitality managers, this book provides a comprehensive overview of the most relevant accounting techniques and information for hospitality managers. Topics include: analysing transactions and preparing year-end financial statements; financial statement analysis; internal control; cost management issues; budgeting and responsibility accounting; flexible budgeting and variance analysis; performance measurement; cost information and pricing; working capital management; investment decision-making and revenue management.
Furnished holiday lettings: a tax guide
  • Library book
  • 2022
  • J.Endacott
  • LexisNexis
A clear and practical guide to the tax issues relating to furnished holiday lettings, covering the particular tax issues that practitioners face and commenting on recent legislation and case law.
Travel industry economics: a guide for financial analysis
  • Library book
  • 2021
  • H. L. Vogel
  • Springer
This book covers the economic and investment aspects of important sectors in the travel industry, including airlines, hotels, casinos, amusement parks, theme parks, cruise lines, and tourism.
Hospitality finance and accounting: Essential theory and practice
  • Library book
  • 2019
  • Rob Van Ginneken (ed.)
  • Routledge
This book provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective. The concise chapters cover the essential concepts, ideas and formulas to be mastered within the hospitality industry including income statements, balance sheets, pricing and budgeting.
Revised arrangements for ATOL reporting accountants reporting to the civil aviation authority
  • Library book
  • 2016
  • ICAEW
  • ICAEW
Issued to outline to ICAEW members new reporting arrangements being introduced after discussion with the Civil Aviation Authority (CAA) in connection with the Civil Aviation (Air Travel Organisers' Licensing) Regulations 2012, and the Civil Aviation (Contributions to the Air Travel Trust) Regulations 2007 (as amended).
Tour operator margin scheme (TOMS) VAT digest
  • Library book
  • 2015
  • P.Stewart
  • Bloomsbury Professional
This digest covers the general application of the tour operator margin scheme (TOMS) in the UK, taking into account the relevant EU and UK legislation, HMRC guidance and key court decisions.

Find more articles and books

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Useful links

Links to key tourism & hospitality organisations, reports, surveys and statistics for the UK, Europe, Africa, Americas, Asia, Australasia and Middle East.
Restaurants and Bars 2024
  • Website
  • BDO
Report reflecting on what the key challenges are for the future of the restaurants and bars industry, and how consumers and operators are responding. Topics covered include pub industry news, restaurant industry trends, case study from St Mungo's, tips and troncs, restaurants and bars insurance and preparing for future challenges.
European Hotel Industry Survey 2023
  • Website
  • Deloitte
Key findings from the 2023 Deloitte European Hotel Industry survey are presented, including hotel industry sentiment and UK and European investment opportunities. The survey represents the views of senior figures from the hospitality industry including owners, operators, lenders, developers and investors.
Deloitte Consumer Tracker: Data explorer tool
  • Website
  • Deloitte
Deloitte's interactive data explorer tool where you can interrogate the data set from The Deloitte Consumer Tracker report since it launched back in 2011. The key measures tracked include 'Spending on leisure categories'.
Wales tourism accommodation occupancy surveys
  • Website
  • GOV.WALES
Welsh government annual surveys providing information on occupancy trends in Welsh tourist accommodation. Rolling monthly data is also published on StatsWales.
Toward travel’s frictionless frontline: Integrating technology and workforce
  • Website
  • Deloitte
Technology is dramatically accelerating the worlds of aviation and hospitality. Drawing on a survey of 240 travel executives between July-August 2023, this Deloitte US report investigates whether the sector's frontline workforce will be ready.
Aviation Finance & Leasing 2023 guide
  • Website
  • Chambers and Partners
The Aviation Finance & Leasing 2023 guide by specialist law publishers Chambers & Partners covers 35 jurisdictions. Set against the impact of rising fuel costs on the industry, the guide provides the latest legal information on aircraft and engine purchase and sale, aircraft and engine leasing, aircraft debt finance, security, liens, enforcement and current legislative proposals.
UK Hotels Forecast 2024: Hotels must accelerate transformation as cost pressures hit the bottom line
  • Website
  • PwC
PWC's initial 2024 outlook for the UK hotel sector takes a look at predicted GOP margin and RevPAR growth and highlights opportunities hoteliers and investors should be prioritising in 2023.
World Travel & Tourism Council (WTTC)
  • Website
  • WTTC
Organisation working to raise awareness of the full economic and social impact and potential of travel & tourism. It publishes regular economic impact reports along with research on a number of other topics relevant to the sector, such as overcrowding, taxation and policy-making.
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ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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