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Business rates - articles

Features and articles from ICAEW on taxation related to the taxation of business property in the UK tax regime.

Business property taxation now has its own page.
Displaying 1-10 of 47 results
What’s in it for charities? A look at the Autumn Budget 2024
  • Article
  • 01 Nov 2024
After much of the Budget was trailed ahead of time (to the chagrin of the Speaker of the House of Commons), there was a risk that the Budget would not contain any provisions not yet floated in the media. The Chancellor did manage to spring a couple of surprises but, sadly, no great relief or support specifically for charities was announced.
How to ensure colleagues understand financial information
  • Article
  • 25 Oct 2024
With local government budgets under pressure and more councils adopting commercialisation strategies, key stakeholders must have a strong grasp of financial information to aid sound decision-making.
Influencing policy to support you: September 2024
  • Article
  • 26 Sep 2024
As parliament returned from the summer recess, ICAEW was finalising its Budget submission – urging immediate action to provide clarity over business taxes and stimulate growth – and gearing up for the political party conference season.
Business rates on the agenda at Lib Dem conference
  • Article
  • 23 Sep 2024
ICAEW attended the business day at the Liberal Democrat conference as part of its outreach to the major political parties ahead of the Budget in October.
Charity reliefs under the spotlight
  • Article
  • 28 Aug 2024
Is removing the VAT exemption from private school fees and slashing business rates relief for charitable independent schools the thin end of the wedge for the Third Sector?
Audit reform, local audit and business rates: ICAEW’s priorities for Labour
  • Article
  • 05 Jul 2024
With a clear mandate to govern, Sir Keir Starmer’s Labour party must take swift action to encourage growth and investment, says ICAEW.
Exclusive Business rates update
  • Article
  • 19 Mar 2024
In a ‘back-to-basics’ webinar, Richard Jones provided an introduction to the business rates system in England, the compliance obligations the system places on businesses and the reliefs available to mitigate rates liabilities in a variety of business sectors.
Spring Budget 2024: measures for business
  • Article
  • 06 Mar 2024
As promised in the Autumn Statement, the Chancellor used the Spring Budget 2024 to announce a suite of tax relief changes to incentivise and support growth in the UK’s creative sector.
Exclusive Emerging opportunities and pitfalls in real estate tax
  • Article
  • 30 Nov 2023
Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.
UK Government consults on measures to tackle business rates avoidance and evasion
  • Article
  • 18 Jul 2023
The consultation focuses on proposed changes to prevent abuse of empty property relief and the “next in use” exemption involving charities and community amateur sports clubs (CASCs). It also asks for evidence relating to other rates avoidance and evasion behaviour including the existence of “rogue agents” that promote such behaviour.
Displaying 1-10 of 47 results