News in Members
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ICAS and CIOT launch qualification
ICAS and the CIOT have announced a strategic partnership and a new joint qualification in accountancy and tax.
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ICAS responses to recent consultations
Susan Cattell outlines the ICAS responses to two recent consultations.
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AiB's proposed changes to DAS
Examining AiB's proposed changes to the Debt Arrangement Scheme (DAS)
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MTD for VAT - getting ready to file
For the majority of agents and businesses, the period running up to 7 August 2019 is likely to be key for MTD for VAT.
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Avoiding inequalities in taxation
Susan Cattell considers an important principle for Scottish taxpayers – and asks whether HMRC may be changing its approach.
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Audits of less complex entities
The IAASB is seeking views on the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.
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Culture fit - getting it right for you
"Rutherford Cross’ Laura Montgomery looks at the importance of culture fit in job satisfaction, and how to ensure you get it right."
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Insolvency Rules 2018: an update
Partnership Action for Continuing Employment (PACE), established to provide support to people facing redundancy and employers considering making redundancies.
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FRS 102 amendments
Christine Scott reports on amendments to FRS 102 on how multi-employer DB schemes must account for a change from DC accounting to DB accounting.
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Whose risk is it anyway?
From consolidation to transfers, de-risking is a hot topic for pension scheme trustees and sponsors
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Insurance intermediary services
Jan Garioch CA discusses Safestore Ltd v HMRC, in which a dispute over input VAT deduction for legal fees relating to insurance transactions was disputed.
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The pensions dashboard: what next?
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Guidance on pensions equalisation
Guidance is now on hand to show how pensions equalisation will affect reporting for pension schemes and employers
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ICAS Foundation: A life changing experience
ICAS Foundation student Marc Treanor talks about a life-changing experience in Mauritius which has broadened his horizons and developed his leadership skills
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Scots face escalating Budget risks
In the latest forecasts published by the Scottish Fiscal Commission, Donald Drysdale finds much instructive detail about the budgetary risks facing the Scots.
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Scottish taxes: Holyrood at twenty
Luath Press has published a new book entitled ‘The Scottish Parliament at Twenty’, and Donald Drysdale takes a look at its chapter on ‘Raising Taxes’.
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ICAS responds to Brydon Review
Learn about the ICAS response to the Brydon review on the quality and effectiveness of audit.
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ADS and how to change Scots taxes
Reporting from Holyrood on a Finance and Constitution Committee meeting, Donald Drysdale finds the lessons learnt from the Additional Dwelling Supplement.
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HMRC’s worrying GDPR breach
Donald Drysdale wonders what further action may follow as HMRC get a rap on the knuckles from the ICO for breaching GDPR.
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Enhancing the value of Audit
This report from ICAS and CPA Canada includes recommended actions from experts to help advance the value and relevance of audit.
