News in Members
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Pension excess contributions charge
HMRC’s Pension schemes announced ‘We know that scheme members are forgetting to declare details of their annual allowance charge on their Self Assessment returns’. What is the problem, and what should you do about it?
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Insolvency technical update – November 2019
Insolvency technical update – your round-up of recent developments in insolvency.
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The CA magazine: December 2019
The December 2019 edition of the CA
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Tax: Election aspirations (Part 2)
In this the second of two articles, Donald Drysdale studies more of the general election manifestos, in no particular order – continuing his impartial look at some of the key tax issues they address.
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Top tips on accounting for start-ups
Chris Sheedy talks to Robert Krigsman about his experiences in accounting for start-ups.
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Tax: Election aspirations (Part 1)
In this the first of two articles written as general election manifestos arrive thick and fast, Donald Drysdale takes an impartial look at some of the key tax issues they address.
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NHS pensions reprieve
NHS staff likely to breach the pensions annual allowance for 2019/20 are being offered a temporary reprieve from their tax liability
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Ensuring HMRC’s automated processes are valid
Susan Cattell discusses the announcement of proposed legislation, to be included in the next Finance Bill, to confirm that HMRC’s use of large-scale automated processes is, and always has been, in line with the law.
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Tax: Additional dwelling supplement
Reflecting on anomalies that have arisen with ADS, Donald Drysdale hopes that the Scottish Government will find a better way to correct, update and maintain its devolved taxes.
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Serco’s return to success
From transport to health, Serco touches the lives of millions. The CA Magazine speaks to Angus Cockburn CA, the CFO guiding the company back to success.
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Charity begins at home
Christmas is the season for charitable giving, and Charlotte Barbour encourages those who are interested in tax to donate financial support or volunteer some of their time.
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Pension regulation in the 2020s
Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.
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Debtor wins latest PPI dispute
A recent judgment reaffirms that once a trust deed is terminated the debtor will benefit from any PPI claim that remains outstanding.
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Planning for succession
Life is about making choices and business-succession planning is little different. But are the right choices being made, if at all, despite the myriad options available?
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HMRC’s latest guidance on cryptoassets
Susan Cattell highlights the publication of the long awaited HMRC guidance on cryptoassets for business. This is the latest instalment of HMRC guidance on the tax treatment of cryptoassets – but it won’t be the last.
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Would you opt to pay tax as you go?
A new OTS report recommends voluntary ‘pay tax as you go’ for some taxpayers, but Donald Drysdale wonders whether this would be the thin edge of another mandatory wedge.
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Challenges of the charity sector
Considering the challenges facing the accountancy sector, from an accountancy perspective.
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Report looks ahead to Scots Budget
As the Fraser of Allander Institute publishes its searching look ahead to Derek Mackay’s forthcoming Scottish Budget, Donald Drysdale finds uncertainties around every corner.
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IFS Green Budget sets the scene
The IFS Green Budget gives an independent view of the UK economy, and Donald Drysdale finds that it provides a useful perspective on various economic and fiscal options.
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A tale of two companies: EBTs and company liquidation
Employee Benefit Trusts (EBTs) featured in two recent High Court cases. In both cases the liquidators took action to recover monies from the directors in view of substantial tax debts arising from ‘aggressive tax planning’ with EBTs.
