News in Professional resources
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COVID-19: Member Information
We have compiled a useful list of information and resources regarding COVID-19.
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Other information for Business
Here we provide a range of other information that will be useful for members in Business.
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Other information for Practice
Here we provide a range of other information that will be useful for members in Practice.
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Companies House: coronavirus advice
We highlight the coronavirus advice issued by Companies House on 12 March 2020 for its customers.
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AML changes in 2020: Insolvency
Legislation to implement 5AMLD became effective on 10 January 2020. Steven Wood looks at the main changes.
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Professional Insights: March
Our video series, Professional Insights, gives you a brief overview of this month’s pressing issues for CAs.
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ICAS reacts to UK Budget
The team at ICAS responds to the tax measures in the March 2020 UK Budget.
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Insolvency Technical Update - February 2020
Your round-up of recent developments in insolvency
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Rethinking company categorisation
This article highlights a recent cogito paper published by Accountancy Europe on rethinking company categorisation.
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IAS 1 classification of liabilities
This article describes a recent amendment to IAS 1, Presentation of financial statements, and the implications for the classification of liabilities in the financial statements.
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FRC update
We highlight a number of recent announcements from the Financial Reporting Council.
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IESBA technology report
We review IESBA’s recommendations to modernise its Code of Ethics for the digital age.
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Application of VAT penalties
Jan Garioch CA discusses a recent case, Udlaw Ltd v HMRC, which saw the FTT give weight to sad family circumstances.
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New Code of Ethics for IPs
Steven Wood takes us through the changes to the new Code of Ethics for IPs.
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This month in Tax – March 2020
Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in March and ahead.
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The most expensive tax breaks
Philip McNeill looks at VAT refunds for self-build as an example of the battle lines on tax relief, and why attention to detail is everything.
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Tax and location
Philip McNeill looks at a recent VAT case and notes a surprising Scottish outcome.
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The New Trust Registration Service
Susan Cattell explains that the new ‘micro-service’ version of the Trust Registration Service is now available in ‘private beta’. Agents can request access, but clients will need to provide a ‘digital handshake’ to authorise an agent to access TRS on their behalf.
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Call to action on climate change
As global accountancy bodies call for action on climate change, learn why this is important to ICAS and its members.
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Prison doctors end up in court
Jan Garioch CA discusses a recent case, Archus Trading Ltd v HMRC, which saw the FTT consider whether exemption could apply in the arrangements to provide medical services at HMP Kilmarnock. It ignored HMRC’s interpretation of its own guidance and focused on facts.
