News in Members
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Charity Tax Commission findings
Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.
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Zero rating on issue of bank notes
Jan Garioch CA discusses a recent case, Clydesdale Bank v HMRC, which saw the First Tier Tribunal get a grip on banknotes.
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FRC inspection reports 2018/19
The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.
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ICAS quality management response
ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.
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Announced: ICAS Top 100 Young CAs 2019
After months of deliberation, ICAS is delighted to announce the Top 100 Young CAs 2019.
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Tax: Simplifying the design of IHT
Donald Drysdale studies the latest report on inheritance tax from the Office of Tax Simplification.
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The CA magazine: July/August 2019
The July/August 2019 issue of The CA features Shahbaz Mirza CA on the cover.
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Taxing times for robots?
Donald Drysdale wonders if a tax on robots might help economies cope with the disruption caused by automation.
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Is output VAT due on Ceroc dancing classes?
Jan Garioch CA discusses a recent case, Anna Cook v HMRC, which saw the First Tier Tribunal try to avoid “murder on the dancefloor”.
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Insolvency Rules 2018: Amendments
Minor corrections to the new Scottish Insolvency Rules.
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How should HMRC impart CGT changes?
HMRC have published research on how they should communicate about forthcoming CGT policy changes, and Donald Drysdale examines the approach which has been taken
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Draft DAS regulations published
Draft legislation for the introduction of the Debt Arrangement Scheme (Scotland) Amendment Regulations 2019
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Survey: Women value development
Did you know that women are more likely to value career development over shorter hours?
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Will nations agree on digital tax?
With jurisdictions unable to agree on how to tax cross-border digital transactions, we ask whether the OECD and G20 will find a global solution by 2020?
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Is Scottish VAT too hard to assign?
With the practicalities of Scottish VAT assignment now being called into question at Holyrood, Donald Drysdale explains how we have reached this point.
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Managed Service Companies - verdict
Justine Riccomini explains the outcome of the latest Managed Service Company case.
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What's on in tax: July edition
Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in the months ahead.
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Reverse charge construction
A VAT revolution is happening in construction from 1 October 2019. It needs action now to be ready for the scale of the change.
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Insolvency Technical Update - June 2019
A monthly round up of insolvency related news.
