News in Professional resources
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Trader Support Service
Trader Support Service provides free assistance on movement of goods into Northern Ireland
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ICAS issues its Agent Strategy
Charlotte Barbour outlines the key points in the ICAS Agent Strategy.
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ICAS writes to HMRC
ICAS has asked HMRC to waive penalties automatically for annual returns up to three months late between now and 30 June 2021.
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Transition period guidance from HMRC
Find information and Brexit transition period guidance from HMRC.
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Revised 2021 Code of Ethics
2021 Code of Ethics highlights the importance of ED&I and aligns Part 4B to ISAE 3000.
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Pre budget scrutiny
The Scottish Parliament’s Finance and Constitution Committee conducts its pre-budget 21-22 scrutiny.
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Accounting for government grants
Read the ICAS guidance on accounting for the Small Business and the Retail, Hospitality and Leisure Grant Funds.
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CJRS to continue until March 2021
Learn more about the announcements made on Saturday 31 October and 5 November in relation to the further extension to the CJRS
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Insolvency technical update: October
Insolvency technical update – your round-up of recent developments in insolvency.
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A question of best judgement?
Find out how, by questioning an HMRC CIS determination, a business saved itself two thirds of its disputed tax bill.
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Recent HMRC ‘nudge’ letters
HMRC is having a busy autumn, issuing a series of ‘nudge’ letters to prompt taxpayers to take action.
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This month in tax: November 2020
Discover what training, events and information is available on icas.com and beyond.
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Digital tax agenda - the future
Coronavirus accelerated the digital tax agenda and the benefits of real-time reporting. What direction are we heading?
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Trustees’ Week 2020
ICAS says thank you to charity trustees during Trustees’ Week 2020.
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Ten areas for improved reporting
This article highlights the ten areas in company reports identified by the FRC as needing improvement.
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Climate change in FTSE 100
This article details the findings following a review of climate change disclosures in a sample of FTSE 100 companies.
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Climate change reporting
This article summarises the developments in climate change reporting.
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FRC to revise fraud standard
We highlight the FRC’s proposals to revise International Standard on Auditing (ISA) (UK) 240.
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Changes to VATA Section 41 proposed
Find out more about the proposed HM Treasury reform of VAT recovery under S.41 VATA 1994.
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The VAT liability of insulated roofing panels
Jan Garioch CA discusses a recent case Greenspace (UK) Ltd v HMRC where an argument over entitlement to apply reduced rate VAT to insulated roofing panels leaves £2.5million of VAT at stake.
