News in Professional resources
-
COVID-19 advice for agents
A look at guidance for agents on how to support their clients through the COVID-19 crisis.
-
DB schemes with distressed sponsors
ICAS highlights TPR’s guidance for DB pension scheme trustees with a sponsoring employer in corporate distress.
-
5 crisis management steps
Accountants – many of whom are small practitioners themselves – are SMEs’ trusted advisors. The corona crisis is a critical time where SMEs need all the guidance they can get to navigate through the storm.
-
TPR issues COVID-19 updates
We highlight TPR’s update for trustees, employers and sponsors.
-
Insolvency technical update – March 2020
Insolvency technical update – Your round-up of recent developments in insolvency.
-
Coronavirus: Guidance for IPs
We provide guidance for Insolvency Practitioners in relation to the coronavirus outbreak.
-
Tax - coronavirus guidance
See the latest guidance in tax amid the coronavirus crisis.
-
ICAS letter to Government
Read ICAS’ letter to the Scottish Government outlining concerns and queries from ICAS members about COVID-19 support.
-
Ethics in the time of COVID-19
There is a need for every individual CA to demonstrate the highest standards of professional behaviour and ethical standards to benefit society as a whole.
-
Updated stocktake guidance
We highlight the guidance published by ICAS on attendance by auditors at stocktakes during the COVID-19 outbreak.
-
COVID-19 – VAT deferment
This article summarises the VAT deferral scheme, based on information available at 30 March 2020.
-
IR35, Rabbits and Hats
Justine Riccomini discusses the key points of the recent announcement made by the Government on IR35 on 17 March.
-
Educational document on IFRS 9
We highlight the educational document published on application of IFRS 9 during the Covid-19 outbreak.
-
Companies and auditors: COVID-19
Find important updates about COVID- 19 for companies and auditors here.
-
Insolvency and restructuring measures to be amended
New restructuring measures to be introduced to in response to coronavirus pandemic.
-
MTD back to the future
ICAS Learning takes us back to basics on Making Tax Digital and looks at the intended future rollout.
-
Pensions: section 179 accounts
ICAS and ICAEW commentary to assist pension trustees preparing relevant accounts for section 179 valuations due on 31 March 2020.
-
Tax claims and elections review
Philip McNeill notes that the OTS is conducting a review and would like your views.
-
Keeping abreast of Scottish taxes
Recent events have shown how well-planned budgetary procedures can be thrown into confusion, Donald Drysdale explains.
-
COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.
