News in Professional resources
-
CIS update
Learn about the latest reforms to the construction industry scheme following HMRC’s recent consultation exercise.
-
VAT: Holding company’s services
Jan Garioch CA discusses a recent case, where the FTT has to consider practices in the mineral exploration and mining industry.
-
Working away from home taxing travel
Working away from home. Avoiding the tax trap of long-stay accommodation. Careful choice of location can maximise reliefs.
-
Tax relief for everyday expense
When can expenses common to humanity be tax deductible? Food, drink, medical costs, and gym subs as business costs.
-
Audit arrangements: 1 January 2021
We highlight a letter to auditors and audit firms regarding arrangements from 1 January 2021.
-
Property, it’s not a facade
VAT zero-rating and property is a maze of subtle distinctions. Find out how one word cost a home builder £20,000
-
UK reporting framework from 1/1/21
We highlight a letter to audit firms and companies detailing changes to UK corporate reporting from 1 January 2021.
-
Virtual Christmas parties
Discover more about how holding a virtual Christmas party can be exempt from tax.
-
Fraud: Taxpayers liability?
Jan Garioch CA discusses a recent case, Revive Corporation Ltd v HMRC, and its outcomes.
-
HMRC launches its new Charter
HMRC launched its new Charter in November – this should improve taxpayers’ experience of dealing with HMRC.
-
Scottish inward investment plan
Find out about the Scottish inward investment plan.
-
Companies House urges early filing
We highlight Companies House call for accountants to file clients’ accounts online and as early as possible.
-
The Power of One: Fifth Anniversary
Learn about The Power of One and why its message remains the same five years on from its launch.
-
Authorising tax agents – ICAS strategy
HMRC’s new processes for authorising agents are causing problems – ICAS sets out its strategy for agent authorisation.
-
Accountancy firms in level 4 areas
What do the level 4 coronavirus measures mean for accountancy firms in affected council areas?
-
Trustees' guide on sponsor distress
Find out more about TPR’s new guidance for trustees of DB schemes on sponsor distress.
-
Accounting framework after Brexit
Learn about the key changes to the post-transition period accounting framework.
-
London Climate Action Week
Find out about the activities and events taking place during London Climate Action Week 2020.
-
SDG Impact Standards
This article considers the emerging issue of impact management and measurement needed to achieve the UN SDGs.
-
SARs: use of glossary codes
The glossary has recently been reviewed and new guidance is now available.
