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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 43 results
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.
Exclusive Changes to business rating – a new minefield
  • Article
  • 14 Jul 2023
It was announced in the Autumn Statement that the business rating eligibility of properties used as furnished holiday lets would change from 5 April 2023.
Are small retailers drowning in business rates?
  • Article
  • 10 Jul 2023
Retail was one of the industries hit hardest in recent years due to myriad changes, and they’re still struggling. Is regulation holding them back?
Landmark tax ruling: Supreme Court backs Nuffield Health
  • Article
  • 29 Jun 2023
Court upholds ruling that entitles Nuffield Health, a registered charity, to mandatory business rates relief of 80 percent for a members-only gym in the London Borough of Merton Council.
Business rates modernisation bill introduced to Parliament
  • Article
  • 04 Apr 2023
ICAEW’s Tax Faculty summarises the key changes contained in the bill.
ICAEW-hosted Labour Business Network analyses Spring Budget
  • Article
  • 22 Mar 2023
Business rates, SME late payments and net zero were among subjects tackled by Shadow Secretary of State for Business and Industrial Strategy, Jonathan Reynolds MP, in an ICAEW-hosted business Q&A.
Significant changes ahead for business rates
  • Article
  • 21 Mar 2023
ICAEW’s Tax Faculty explains the technical changes to the business rates system announced alongside the Spring Budget.
Displaying 1-10 of 43 results