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Small and micro business community

Tax

Commentary and support on tax issues affecting small and micro businesses.
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VAT registration

New E-Commerce VAT regimes in the EU and UK
  • Webinar
  • 09 Jun 2021
From 1 July 2021, the existing Mini One Stop Shop (MOSS) scheme transitions to a new framework. This is the 2021 EU e-commerce VAT package. This webinar will provide an explanation of the new EU -ecommerce VAT regime.

Corporation tax

SME and OMB tax planning post Finance Act 2021
  • Webinar
  • 10 May 2021
This webinar from the Tax Faculty will cover various measures included in this year’s Finance Bill relating to SMEs and owner-managed businesses.
Corporation tax and losses
  • Webinar
  • 10 May 2021
This webinar from the Tax Faculty will cover various measures included in this year’s Finance Bill relating to SMEs and owner-managed businesses.
TAXbite: Corporation tax payment dates
  • Webinar
  • 12 Apr 2018
An introduction to the corporation tax payment dates for large companies.
TAXbite Filing a company tax return - what is iXBRL?
  • Webinar
  • 19 Apr 2018
Lifting the bonnet to explain what filing a company tax return using iXBRL means in simple terms.
TAXbite: Fixed rate deductions
  • Webinar
  • 05 Apr 2018
An overview of the fixed rate deductions available to unincorporated businesses.

Business rates

Business rates reform: escaping the shadow of 1990
  • Article
  • 12 Apr 2021
There is a growing view among organisations that business rates as they stand aren’t fit for purpose. But the last big reform of local government tax ended in riots. Can it be done?
Business rates relief
  • Website
  • 19 Oct 2021
Government business rates relief guidance including for small businesses.

Dividends and share options

Paying dividends: only if there are profits in the business
  • Article
  • 25 Feb 2021
26 February 2021: In the current economic landscape, there are a number of key questions that directors of small companies should ask before undertaking to pay dividends to shareholders.
Paying dividends the essentials
  • Article
  • 04 Feb 2021
A reminder for directors of micro and other small companies
TAXbite: Taxing interest and dividends
  • Webinar
  • 18 Apr 2018
An introduction to the taxation of interest and dividends.

Government relief schemes

Patent Box
  • Webinar
  • 26 Aug 2021
Are you prepared for the future of patent box relief? Find out about the changes for claims made from 1 July 2021.
R&D relief regime ripe for update, say ICAEW members
  • Article
  • 08 Jun 2021
The UK’s current research and development tax relief regime is popular with companies, but there are opportunities to provide support closer to spend, to prevent funding limit breaches and to bring it up to date for a digital world, confirms ICAEW.
TAXbite: Business asset disposal relief
  • Webinar
  • 01 Nov 2019
This TAXbite explains the 2018 and 2019 changes to entrepreneurs' relief, which was renamed business asset disposal relief (BADR) following the 2020 Spring Budget. The changes introduced include the two-year ownership test and the economic ownership test.
Business asset disposal relief
  • Website
  • 19 Oct 2021
Government guidance on business asset disposal relief.
Research and development tax relief
  • Website
  • 19 Oct 2021
Government guidance on research and development tax relief.

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.

Exclusive Scope of corporation tax
  • eBook chapter
  • 2023
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
Lists the kinds of companies and organisations subject to corporation tax and where they must be resident for UK tax law to apply. This section briefly summarises the arguments and precedents concerning residence for tax purposes.
Exclusive Value added tax 1
  • eBook chapter
  • 2017
  • Alan Melville
  • Pearson
  • Taxation - The Finance Act 2017
A chapter setting out the essential principles of VAT, as set out in the Value Added Tax Act 1994 and subsequent Finance Acts.
Exclusive Value added tax 2
  • eBook chapter
  • 2017
  • Alan Melville
  • Pearson
  • Taxation - The Finance Act 2017
This second chapter on VAT explains how the tax is administered by HMRC, as well as a number of schemes which simplify the VAT system.
Exclusive Registration and de-registration
  • eBook chapter
  • 2021
  • Malcolm James
  • Spiramus
  • UK Tax System - An Introduction
Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.
Exclusive Dividend payments
  • eBook
  • 2013
  • William Buckley | Lucy Fergusson | Vonetta Dale | Philippa Gavey
  • ICSA Publishing
It is important for directors and company secretaries to be aware of the complex procedural rules and legal restrictions on paying dividends. This eBook looks at the steps involved in paying dividends and the rules that restrict the amounts companies can pay out.
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.

Tax news from ICAEW Insights

The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.
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