News in Professional resources
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Tax change for Scottish partnerships
Find out about plans to remove a tax disadvantage affecting Scottish partnerships, following representations from ICAS.
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Insolvency technical update: November
Insolvency technical update – your round-up of recent developments in insolvency.
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ICAS comments on FCA debt proposals
ICAS comments on the FCA’s proposed ban on debt packager firms from being paid to refer customers on to other firms.
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Tax avoidance – your help is sought
HMRC has asked the professional bodies to help disseminate its latest information drive amongst workers who may unwittingly end up participating in tax avoidance schemes.
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GRI reporting standards
Learn about the Global Reporting Initiative and the GSSB’s sustainability reporting standards
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Speak Up! Listen Up! Take action!
ICAS publishes new guidance on the importance of listening when employees speak up.
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Paradise - lost
Find out what happened in the latest IR35 tax case, which concerns itself with a Sky TV presenter.
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Developments in Audit 2021
Learn some of the key insights from the FRC’s latest edition of Developments in Audit.
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Stop patching the gaps – rewrite TMA
The Finance Bill applies another sticking plaster to patch up the Taxes Management Act but what is needed is a rewrite.
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FRC climate-related matters
We highlight a recent FRC staff factsheet on climate-related matters for FRS 102 reporters.
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Discovery powers rediscovered
HMRC’s discovery powers were restricted by the Upper Tribunal – but reinstated by the Finance Bill.
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Support Edinburgh Tax Clinic
The recently opened Tax Clinic at Edinburgh Law School is looking for CAs to volunteer their time.
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VAT: Supplying staff or medical services?
Jan Garioch CA discusses the Upper Tribunal case Mainpay Ltd v HMRC
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Survey on goodwill measurement
Have your say on the subsequent measurement of goodwill in IFRS Standards.
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EC audit consultation
We highlight the European Commission’s consultation on the three pillars of corporate reporting.
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Ten takeaways from COP26
Read ICAS’ summary of the top 10 takeaways from COP26 in Glasgow, and our thoughts on its lasting legacy.
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An update from HMRC
A communication for ICAS Members from HMRC.
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Climate reporting made mandatory
Find out about new regulations to make climate-related disclosures mandatory for the largest UK companies.
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Revised 2022 Code of Ethics
2022 Code of Ethics incorporates IESBA revisions to promote the role and mindset expected of professional accountants.
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R&D tax advice
Who should advise on Research and Development (R&D) tax claims?