News in Members
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The CA magazine: September 2019
The September 2019 issue of The CA features a countdown to Brexit.
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Is two-tier audit inevitable?
ICAS discusses whether a two-tier audit regime is on the horizon.
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HMRC on discovery – and ‘new’ land
When a company faced tax on £1.2 million gain, HMRC failed to use the right remedy, and lost its right to collect the tax.
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Charities: Let’s talk about impact
Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.
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Income Tax shortfall for Scotland
The Scottish Income Tax report from 2017/18 reveals a £941m shortfall on what was predicted would be raised from Scottish Income Tax receipts in that year.
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The importance of finding a good tax agent
Susan Cattell considers the latest ruling in a case which illustrates the importance of finding a good tax agent and raises questions about the provision of tax services.
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Internal audit and governance
Internal audit plays a key part in the corporate governance environment and this article considers its role.
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Options for Scotland’s council tax
A report from the Resolution Foundation proposes options for reforming Scottish council tax, but Donald Drysdale finds some surprising omissions
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Forthcoming employment tax legislation
Justine Riccomini examines the draft employment tax legislation proposed for Finance Bill 2019
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Employment Allowance becomes complex
Justine Riccomini explains what is happening to the Employment Allowance and how it will affect employers.
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VAT - Entitlement to recover
Jan Garioch CA discusses a recent case, HMRC v Frank A Smart & Son Ltd, which saw the Supreme Court delve into the jurisprudence of the ECJ to find the answer.
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IR35 draft provisions
Justine Riccomini takes us through the main points of the proposed legislation for inclusion in FA 2020 relating to IR35 in the private sector
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The UK tax gap: A variety of views
HMRC’s estimates of the UK tax gap never cease to attract controversy, and Donald Drysdale believes that public debate on their accuracy should be encouraged.
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Tax: MTD by any other name
OTS considers simplified tax reporting and payment for the self-employed, Donald Drysdale sees this as a fresh opportunity to reshape parts of the MTD project.
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HMRC as a preferential creditor
Draft legislation giving greater detail on proposals announced during the last budget for HMRC to be a secondary preferential creditor has been published. Steven Wood considers the draft legislation in more detail.
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Insolvency Technical Update - July 2019
A monthly round up of insolvency related news.
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Proposals to reform UK audit market
BEIS has published its consultation on the Competition and Market Authority's (CMA) proposed reforms to the UK statutory audit market.
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Taxation of property disposals
Helen Thornley, ATT Technical Officer, outlines changes to reporting requirements included within Finance Act 2019 which will affect UK property disposals.
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Interview: David Wark CA
"Becoming a qualified accountant can take you further than you think. Whether you want to work in practice or industry, internationally or locally, if you’re able to adapt the opportunities are endless. Here, EY’s David Wark tells us about his career and what he has learned along the way."
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Interview: Susie Walker CA
"As Johnston Carmichael launches a new path to personal development, Head of Tax, Susie Walker CA, reflects on her own career path and why Johnston Carmichael should be at the top of the list when people are looking for a rewarding career in professional services."
