News in Members
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Mindfulness to improve how you work
Could office mindfulness be the route to a healthy and happy workforce?
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The CA as a charity trustee
Colin Kerr CA reflects on public expectations of the CA as a charity trustee and shares some informal good practice guidance.
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MTD gathers speed but not sanity
"As a chartered accountant, chartered tax adviser and chartered IT professional, Donald Drysdale reiterates some widely-held concerns about Making Tax Digital for VAT and its too hurried implementation."
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Where I am today: Susan Findlay CA
"Susan Findlay CA - Assistant Director, Regulatory Authorisations at ICAS - describes her role and explains why she mentors peers."
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Tax: Intangible reforms in the wind
"Intangible fixed assets play an increasingly prominent role in many companies, and Donald Drysdale encourages ICAS members to lobby for their tax treatment to be simplified."
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Reporting to a charity regulator
Charity auditors and examiners are reminded that they have a statutory duty to report to UK charity regulators.
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HMRC statement: MVL interest
HMRC and MVL interest
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Insolvency Technical Update - February 2018
Your monthly round-up of insolvency news
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Social benefit accounting
Accounting for social benefits is a complex and contentious subject, as there are a wide range of views as to when a liability should be recognized and the impact of the different approaches on the balance sheet.
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The taxing issues of 2018
"How can tax support growth and productivity? For the Convener of the ICAS Tax Board, Neil Gilbert CA, tax has a crucial part to play in the economy. Here he discusses what’s on the ICAS tax agenda in 2018."
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Terminations: Spurs v HMRC
On 24 November 2017 HMRC lost its appeal in the Upper Tribunal (UT) against Tottenham Hotspur Ltd. The UT agreed with the judgement handed down by the First Tier Tribunal that the payments made to two footballers were not emoluments from the employment.
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MTD for VAT
Susan Cattell outlines key points from the ICAS response to the latest consultation on Making Tax Digital for VAT and suggests some actions agents and their clients should consider.
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Scottish income tax rates 2018/19
"The Scottish higher rate threshold for 2018/19 has now been set at £43,430. The ICAS Tax Team crunch the numbers."
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Scots to pay more tax than expected
"High political drama accompanies the Budget (Scotland) (No 2) Bill, and Donald Drysdale explains some of the uncertainties involved."
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Guide on going concern for IEs
ICAS Charities Panel Guidance on going concern for ICAS members acting as charity independent examiners.
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ICAS Charities Panel
Introducing the people and purpose of the ICAS Charities Panel.
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Tax: Time to plan for 5 April 2018
"As the end of the current fiscal year approaches, Donald Drysdale encourages practitioners to ensure that their clients pay the right amount of tax."
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Micro-entity filing guidance
ICAS has produced guidance for members to assist them when filing accounts with Companies House on behalf of their micro entity clients.
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The right way to pay and declare dividends
"There’s a right way to declare and pay dividends. Getting it wrong can have serious consequences – particularly for close company clients, but potentially for advisers as well, explains Philip McNeill."
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Insolvency Technical Update - January 2018
Insolvency Technical Update - January 2018
