News in Professional resources
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ICAS research: Discounting in financial reporting
Learn more about a research project jointly funded by ICAS and EFRAG to examine the use of discounting.
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ICAS research: The usefulness of real-time information
Discover key findings from an ICAS-funded research project on the usefulness of real-time and high-frequency data.
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Guide for small and micro-entities
Read our updated guide on financial reporting requirements for small and micro-sized entities.
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Scotland’s new Charities Bill
Find out more about planned reforms to Scottish charity law and ICAS’ views on these.
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Corporate governance update 2024
Read our summary of the key changes to the Corporate Governance Code
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How has HMRC performed recently?
Share your experience on how has HMRC performed over the last year, against the standards in its Charter
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Insolvency technical update: January
Insolvency technical update – your round-up of recent developments in insolvency.
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Pillars of the ICAS sustainability strategy
Find out more about the four key pillars of the ICAS sustainability strategy.
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Economic Crime and Corporate Transparency Bill
A background and overview of the Economic Crime and Corporate Transparency Bill.
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Jersey insolvency
An article looking at insolvency in the Bailiwick of Jersey, forming part of a series looking at insolvency procedures in the crown dependencies.
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HMRC's Guidelines for Compliance
Learn more about HMRC’s Guidelines for Compliance.
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Termination or restrictive covenant?
Find out what happened when a termination of employment settlement agreement relating to a restrictive covenant payment arrived before the First Tier Tax Tribunal.
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ATED return valuations needed
A reminder of the valuation changes needed for the Annual Tax on Enveloped Dwellings 2023/24 returns.
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Basis period reform easement
Read our update on basis period reform easement and overlap profit figures.
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New bankruptcy and DAS Regulations
Find out about changes to bankruptcy and DAS (Debt Arrangement Scheme) which become effective from 6 February 2023, largely brought about as a result of the Scottish Government’s ongoing wide-ranging review of Scotland’s debt solutions led by the Accountant in Bankruptcy (‘AiB’) together with a response to the cost-of-living crisis.
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Devolution: key considerations
Justine Riccomini explains the key considerations for taxpayers and businesses when tax devolution occurs.
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This month in Tax: February 2023
Discover what training, events and information is available on ICAS.com and beyond.
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HICBC’s tenth anniversary
A reminder of the High Income Child Benefit Charge rules to mark ten years since its introduction.
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CSPL ‘Leading in Practice’ report
Read The Committee on Standards in Public Life’s ‘Leading in Practice’ report.
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Improving standards in tax advice
Find out about recent developments in the ongoing work to improve standards in the tax advice market.
