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Small and micro business: news and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
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News and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Prepare for 2026/27: Employers
  • Article
  • 03 Feb 2026
In the first of a series of articles looking ahead to 2026/27, the Tax Faculty highlights five changes affecting employers from April 2026 including new rules for supply chains and increases in the national minimum wage (NMW).
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Winners and losers from capital allowances changes
  • Article
  • 02 Feb 2026
The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).
Five ways to compete for finance talent in SMEs and small practices
  • Article
  • 30 Jan 2026
With software industry salaries tempting career entrants away from the accountancy profession, finance recruitment in small businesses and practices must emphasise human factors.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Additional business rates support announced for pubs
  • Article
  • 28 Jan 2026
The government estimates that the average pub in England will save £1,650 in business rates in 2026-27 as a result of measures announced on 27 January 2026.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Managing tax risks for practices and businesses
  • Article
  • 26 Jan 2026
A new report from Accountancy Europe highlights the challenges facing small and medium-sized enterprises (SMEs), and their advisers, in complying with their tax obligations. It also provides practical guidance on how to manage tax risk.
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Transformation: how to manage the people factor
  • Article
  • 14 Jan 2026
It must never be forgotten that people deliver transformation programmes. When it comes to any transformation project, bringing your people with you can be one of the most difficult elements to manage.
MTD: How to prepare your clients
  • Article
  • 12 Jan 2026
While Making Tax Digital (MTD) for income tax is only months away, many small businesses are unaware of what is required of them.
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The FRC’s proposed Practice Note for SME audits: will it move the dial?
  • Article
  • 12 Jan 2026
ICAEW responds to two much-anticipated FRC consultations on SME audits, taking the unusual step of providing only conditional support to proposed guidance for applying the ISAs to SME audits.
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Latest Business news from Insights
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Read the latest business articles published in ICAEW's Insights hub.
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Ukraine hub
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Visit our Ukraine hub for the latest on sanctions, ethical guidance and reputational risk.
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Brexit – impact on ICAEW members
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Find a range of resources to help you navigate this new chapter.
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