News in Members
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Tax: Your Institute needs your help
At the start of this new decade, Donald Drysdale recaps on the tax policy positions set out by ICAS, and reminds readers of opportunities to become more closely involved with the ICAS tax team.
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Insolvency technical update – December 2019
Insolvency technical update – your round-up of recent developments in insolvency.
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Devolution of corporation tax
Donald Drysdale studies a recommendation that corporation tax be devolved to Scotland, but finds it unattractive. The views expressed are his own and not necessarily those of ICAS.
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Loan Charge Review
Charlotte Barbour considers the wider implications for all tax advisers from the recent Independent Loan Charge Review.
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AML changes in 2020
Legislation to implement the EU’s fifth AML Directive has been published and will become effective on 10 January 2020.
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APMs and KPIs
ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.
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Charities and tax evasion
Susan Cattell explains why all incorporated charities, regardless of size, need to think about the corporate criminal offence of failing to prevent the criminal facilitation of tax evasion - and highlights the publication of some guidance which might help small charities.
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Tax ramifications of SNP ascendancy
Looking at the Scottish National Party’s strong performance in the general election, Donald Drysdale wonders what the tax implications might be for Scotland and the UK. The views expressed are his own and not necessarily those of ICAS.
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Internal controls
ICAS summarises Brydon’s recommendation for introducing a UK version of Sarbox and his proposals on internal audit.
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Fraud protection and detection
ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.
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Purpose of audit redefined
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.
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Taxing the unicorn
Philip McNeill discusses a recent case - Unicorn Tankships (428) Limited – concerning tonnage tax and whether a shipping company was liable to a balancing charge on the sale of an asset.
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Brydon review published
Brydon publishes his report on the quality and effectiveness of audit.
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Tax repercussions of Tory landslide
Given the decisive outcome of the general election, Donald Drysdale wonders what tax developments will follow. The views expressed are his own and not necessarily those of ICAS.
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Look out for HMRC corrections
Susan Cattell discusses ongoing issues arising from HMRC’s policy on reclassifying a taxpayer’s residence and highlights the need to look out for any incorrect ‘corrections’ of 2018/19 tax returns.
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Matchmaking services and VAT
Does a matchmaking service fall under the consultants’ services provisions (VATA 1994 Sch4A para16(2)(d)) so that supplies to non-taxable persons outside the EU fall outside the scope?
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Learn about the ECIIA
Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.
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Private residence relief – off-plan purchase victory
Private residence reversal – common sense prevails in Higgins case
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ICAS comments on tourist tax
ICAS submits its response to the Scottish Government Consultation on Transient Visitor Levy (Tourist Tax)
