UK business taxation never really stands still. Corporation tax bands, capital allowances, national insurance contributions and dividend tax have all shifted in recent years, with more changes built into future Finance. For advisers working with small businesses, family companies and larger corporates, keeping on top of those moving parts is a full-time job in itself.
That’s why a solid shelf of business tax books is still essential. Whether you’re advising owner-managed companies on profit extraction and dividend income, helping small businesses understand capital gains tax and income tax (including how owners pay income tax through self assessment) or planning around Making Tax Digital, you need reliable reference material that’s written for the UK system – and updated when the rules change.
This guide pulls together three of the best UK business tax books for 2025. Between them, they cover everything from day-to-day corporation tax compliance to high-level tax planning for family companies, with plenty of practical examples you can apply straight to client work.
What to Look for in a Business Tax Book
Before we get into the specific titles, it’s worth being clear about what makes a business tax book genuinely useful – as opposed to something that sits on the shelf gathering dust.
Authoritative content
Look for books written by qualified UK tax experts – Chartered Tax Advisers (CTA), Chartered Accountants (ACA/FCA) or similar. That professional grounding is crucial when you’re relying on a guide for corporation tax, capital gains tax, income tax and the finer points of business taxes generally, including how clients pay tax on different streams of income, profits and dividends.
Up to date with current legislation
A good business tax book should clearly state which Finance Act it’s updated to, and reflect the current corporation tax main rate, small profits rate and marginal relief, along with recent changes to reliefs, allowances and anti-avoidance rules.
Depth and breadth of coverage
For serious day-to-day use, you’ll usually want something that covers the full range of business tax issues:
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Corporation tax and marginal relief
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Income tax for sole traders and partners (and how owners actually pay income tax via self assessment)
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Capital gains and Business Asset Disposal Relief
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Capital allowances and full expensing
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VAT and taxable turnover thresholds for VAT registered businesses
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National insurance contributions for employers and directors
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Business rates, how to pay business rates and when business rates relief may be available.
For clients with commercial premises, it also helps if your business tax library touches on business rates, how valuations from the Valuation Office Agency work in practice, and when it’s worth speaking to the local council about business rates relief or hardship schemes.
Practical relevance
Worked examples, checklists and case studies are essential. It’s much easier to explain capital allowances, profit extraction or construction industry scheme (CIS) issues to clients when you’ve got concrete examples to hand, rather than just legislation extracts.
Balance of technical and applied knowledge
The best books combine technical accuracy with plain English explanations. That balance matters if you’re training junior staff, supporting small businesses, or just trying to keep your own understanding sharp without getting lost in jargon.
Publisher credibility
Finally, it’s worth paying attention to the imprint on the spine. Titles from specialist tax publishers – such as Tax Insider, Bloomsbury Professional or similar – are typically written and peer-reviewed with professional advisers in mind.
Best UK Business Tax Books
1. 101 Business Tax Tips (2025/26 Edition) – Sarah Bradford
Author: Sarah Bradford
Publisher: Tax Insider Ltd
Publication date: 21 April 2025
Length: 214 pages (paperback)
Synopsis
101 Business Tax Tips 2025/26 is a concise, tip-based guide to UK business tax planning. Written by business tax specialist Sarah Bradford, it’s aimed at company directors, accountants and advisers who want practical, bite-sized ideas rather than a dense textbook. Each tip focuses on a specific planning point – from corporation tax and capital allowances to national insurance contributions, director loan accounts and extracting profits – with clear explanations and worked examples.
Many tips focus on the practical questions small businesses actually ask – from managing dividend income and using the personal allowance efficiently to aligning salary and dividends for basic rate taxpayers. The result is a highly usable reference you can dip into when a client question arises, or read cover-to-cover to refresh your understanding of the current rules.
What readers have to say
Earlier editions of Bradford’s “101” series have built a solid following among accountants and small business advisers, who appreciate the plain English style, clear structure and emphasis on practical planning rather than pure theory. The format – one idea per tip, often with an example – makes it easy to apply to real-world questions about business tax, income tax and dividend planning.
Star rating: 5 stars
Professional verdict: an accessible, great-value starting point for everyday business tax planning – especially if you work with small businesses, owner-managed companies or limited company contractors and want quick wins you can implement straight away.
Why it’s on the list
If you only add one new business tax book to your shelf this year, this is a strong contender. It’s manageable in length, highly focused on planning (rather than just reciting legislation) and directly relevant to issues like profit extraction, capital gains, director loans and basic corporation tax strategy.
2. Rayney’s Tax Planning for Family and Owner-Managed Companies 2025/26 – Peter Rayney
Author: Peter Rayney
Publisher: Bloomsbury Professional
Publication date: 27 November 2025 (pre-order)
Length: 1,408 pages (paperback)
Synopsis
Rayney’s Tax Planning for Family and Owner-Managed Companies 2025/26 is a heavyweight reference on all aspects of tax planning for owner-managed businesses, It covers everything from core corporation tax computations to remuneration strategies, profit extraction, share schemes, reorganisations, company sales and succession planning, with extensive worked examples throughout.
The commentary is updated for Finance Act 2025, recent case law and HMRC guidance, making it a go-to resource when you need to check how rules apply in practice – particularly for complex share structures, business sales and long-term family company planning.
What readers have to say
Previous editions have been described as “comprehensive, enlightening and readable – a tour de force”, and praised for being well-organised, easy to navigate and detailed enough for specialist tax practitioners while still accessible to non-specialists.
Many advisers view it as the core reference for UK owner-managed company tax planning, especially when tackling higher-value work such as succession, reorganisations and exit planning.
Star rating: 4.5 stars
Earlier editions have attracted 5-star ratings on Amazon from a small but enthusiastic reviewer base, reflecting its status as a serious professional reference rather than a mass-market title.
Why it’s on the list
If 101 Business Tax Tips is the quick-reference guide, Rayney’s is the in-depth manual. It’s particularly valuable if you advise family companies, deal with significant capital gains on business disposals, or need detailed guidance on topics like share buy-backs, reorganisations and succession. It also complements day-to-day business tax work with broader planning ideas across a company’s life cycle.
3. Small Company Tax Planning – Sarah Laing
Author: Sarah Laing
Publisher: (Specialist UK tax publisher – typically available via professional channels)
Publication date: Current edition (check bookseller or publisher listing)
Length: Substantial reference volume (several hundred pages)
Synopsis
Small Company Tax Planning is focused squarely on the tax issues that matter most to small companies and their owners. Drawing on Sarah Laing’s experience as a Chartered Tax Adviser and established UK tax author, it typically covers the core business tax areas – corporation tax, capital allowances, VAT, income tax on director/shareholder remuneration, and capital gains on the sale of shares or business assets – through the lens of smaller companies. Expect detailed explanations of how the rules work, along with planning pointers for profit extraction, use of allowances, and balancing salary, dividends and pension contributions.
What readers have to say
Laing’s work on Bloomsbury’s Core Tax Annuals is well-regarded by advisers who want clear, structured coverage of UK tax without losing the necessary technical depth. Small Company Tax Planning fits that mould: it’s designed for practitioners who regularly advise small businesses and limited companies, and who need a reliable, up-to-date reference they can trust when dealing with day-to-day queries and year-end planning.
Star rating: 4 stars
Consumer-style star ratings aren’t widely reported for this title – it’s sold mainly through professional channels – but within the tax community it’s often treated as a practical companion to broader business tax works and annuals.
Why it’s on the list
This is a strong choice if your client base is heavily skewed towards small businesses and limited companies, and you want something more focused than a general corporate tax text. It’s particularly useful for aligning day-to-day compliance (accounts, corporation tax returns, VAT, PAYE) with sensible planning around allowances, reliefs and profit extraction.
Frequently Asked Questions
Which business tax books are best for day-to-day advisory work?
For everyday business tax questions – things like capital allowances, director loans, dividend tax, basic corporation tax planning and dealing with small company profits – 101 Business Tax Tips 2025/26 is often the easiest to use. Its tip-based structure means you can quickly look up a specific topic and get a practical explanation without wading through hundreds of pages of legislation commentary.
For more complex owner-managed company issues, Rayney’s Tax Planning for Family and Owner-Managed Companies gives you the depth you need, while Small Company Tax Planning is particularly handy if most of your clients are small businesses or limited companies.
Which titles are suitable for CPD or staff training?
All three books can support CPD, but they play slightly different roles:
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101 Business Tax Tips works well for structured CPD because you can tackle a handful of tips at a time and immediately apply them to client scenarios.
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Small Company Tax Planning is useful for trainees or newly-qualified staff who are starting to handle small business and limited company work on their own.
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Rayney’s is ideal for more experienced staff stepping into advisory or planning roles – especially where there’s a focus on succession, reorganisations or higher-value transactions.
You can easily build internal training sessions around specific chapters or themes – for example, capital gains and Business Asset Disposal Relief, construction industry scheme issues, or profit extraction strategies.
Are these books updated every tax year?
101 Business Tax Tips is published as a specific 2025/26 edition, reflecting the current tax year’s rules and Finance Act changes. Rayney’s Tax Planning for Family and Owner-Managed Companies 2025/26 is likewise updated for Finance Act 2025 and recent HMRC guidance and case law. Specialist small company planning titles are typically refreshed periodically to reflect major changes in corporation tax, capital gains tax, reliefs and allowances. In practice, it’s always worth checking that you’re using the latest edition – and cross-referencing any major points with HMRC guidance or online databases, especially where anti-avoidance rules and HMRC practice move quickly.
Conclusion
A well-rounded business tax library gives you two things: confidence that you’re applying the rules correctly, and a constant stream of planning ideas that can add real value for clients.
For 2025, 101 Business Tax Tips 2025/26, Rayney’s Tax Planning for Family and Owner-Managed Companies 2025/26 and Small Company Tax Planning make a strong trio:
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A concise, practical tips guide you can keep within arm’s reach.
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A heavyweight reference for complex owner-managed company planning.
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A focused resource for the day-to-day realities of small business and limited company tax.
Together, they help you stay compliant, spot planning opportunities and translate a complex British tax system into clear, actionable advice.
Explore Tax Insider’s Business Tax Library for practical, expert-written guides that turn legislation into opportunity.
