News in Members
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2018: A year of fiscal upheaval
"With Making Tax Digital and other tax changes afoot, Donald Drysdale sees 2018 as a year in which it has never been more important for Chartered Accountants to keep up to date with tax."
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Could Universal Basic Income work?
"If Universal Basic Income is regarded as Utopian, then Donald Drysdale is all for Utopia."
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HMRC's recent IR35 loss
Justine Riccomini examines HMRC's recent IR35 loss
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Fulfilment House Due Diligence
Jan Garioch CA reports on the requirements of the Fulfilment House Due Diligence Scheme.
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How to make a career change
The decisions you make at key points in your working life have major implications for the rest of your career. Professional coach Fiona MacDonald gives her advice for making the right choices. It is widely recognised that people will be making changes in their working lives with more regularity than ever before. Here is my advice for when you reach that crossroads.
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Speak-up safely
"Professional accountants might well encounter inappropriate or unethical behaviour at some stage of their careers. It is a hallmark of professional accountants that they need to have regard not only to their own interests, or those of their clients or employers, but also to the public interest."
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OSCR guide on charities and trading
Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.
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Tax: Developments in LBTT law
"Changes are being made to LBTT law; Donald Drysdale finds that they don’t go far enough, and wonders what the overall policy direction is meant to be."
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What's new in the new tax year?
Philip McNeill looks at what is on the horizon and how to keep aware of tax changes ushered in during the new tax year.
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Online LBTT system
"On 29 March 2018, Revenue Scotland issued a press release announcing that it had updated its online LBTT systems to accept ‘three-year review’ returns. Under the provisions of Land and Buildings Transaction Tax (Scotland) Act 2013, the returns are due by tenants who hold qualifying commercial leases, whether these tenants are based inside or outside Scotland."
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Insolvency Technical Update
Insolvency technical update for March 2018
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Charity sector LA funding pressures
Examining how the funding pressures experienced by local authorities affects charities.
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New ICAS CEO takes up post
"Bruce Cartwright CA has assumed the role of Chief Executive of ICAS, one of the world’s leading global professional bodies for Chartered Accountants."
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Splitting hairs about who pays VAT
Donald Drysdale welcomes proposals for a ‘split payment’ mechanism to compel overseas traders to account correctly for VAT on their online sales to UK consumers.
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VAT threshold under the microscope
"When an increase or decrease in the VAT registration threshold was mooted last year, a sharp reduction in the limit seemed the most likely outcome, as Donald Drysdale explains."
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Working with the OTS
"Charlotte Barbour, Director of Taxation, reports on a recent meeting with Paul Morton, Tax Director of the Office of Tax Simplification (OTS)"
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Tax: Don't miss the boat on ISAs
"Choosing an ISA can be tricky, given the bewildering array of tax rules and investment possibilities, and Donald Drysdale notes that the 5 April deadline is rapidly approaching."
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New VAT avoidance rules explained
Jan Garioch CA outlines the key aspects of the new DASVOIT rules.
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10 computer-hacker terms
Hacking with the objective of financial gain or some subversive political motive is very topical.
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Leadership in the public sector
ICAS and CIPFA brought together a panel of experts to consider the issues facing public sector boards and how they could learn from the private sector
