News in Professional resources
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Termination payments – the latest intelligence
Justine Riccomini explains the most recent changes to termination payments legislation
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Inter-connected reporting needed
Accountancy Europe have followed up their 2017 Core & More paper with a new Cogito paper that calls for greater connectivity in the corporate reporting standard-setting environment. This article gives a brief insight into some of the key proposals within the paper.
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Accounting during transition period
Now that the UK has left the European Union and is in a transition period, this article summarises information produced by the FRC and BEIS on accounting and corporate reporting standards during the transition period.
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Harmonisation on cross border transactions within the EU
Jan Garioch CA discusses the changes implemented on 1 January 2020 where the EU seeks greater uniformity of treatment for cross-border transactions.
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The future of pension trusteeship
Christine Scott reports on TPR’s proposals to improve pension scheme trusteeship and governance, and ICAS views on them.
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IR35: Still being debated
Charlotte Barbour reports on a call to give evidence to a House of Lords inquiry
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Penalties and reasonable excuse
Philip McNeill discusses a recent tax case Eglas Lt about VAT late penalties and what might constitute a reasonable excuse.
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Internal Audit Code of Practice
Alan Simpson gives a short introduction to the new Internal Audit Code of Practice.
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Professional Insights
Our new video series, Professional Insights, gives you a brief overview of this month’s pressing issues for CAs.
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NPO financial experts needed
Opportunity for experts in non-profit sector financial reporting to join a Practitioner Advisory Group.
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Learning from Canada
David Wood highlights the relevance of ICAS’ expert report 'CETA: Brexit and Beyond’ for the UK–EU trade negotiations.
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This month in tax – February 2020
Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in February and ahead.
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Cyber Survey 2019
Alan Simpson CA highlights some of the key findings from the latest cyber security breaches survey.
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GPPM changes
Improvements to the way resources for general practice are accessed are being made including a revised General Practice Manual.
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Insolvency technical update – January 2020
Insolvency technical update – your round-up of recent developments in insolvency.
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IR35: 2017 to 2019 - a case summary
Justine Riccomini takes us through the key IR35 tax cases since the introduction of the new rules in the public sector were introduced in April 2017.
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Tax: Things to do by 5 April 2020
With only 17 working days between the UK Budget and the end of the current tax year, Donald Drysdale believes that those engaged in tax planning will need to keep on their toes.
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Do we need a roadmap for financial reporting?
ICAS, in collaboration with IFAC, has published this joint paper as a response to the IASB project to update its Conceptual Framework for Financial Reporting.
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Piecemeal problem
From self-build to restoration there are many ways people build their home. But beware the tax pitfall of buying a home in stages.
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Practical tips for charities
Jim Gibson reflects on the issues all charity accounts preparers and independent examiners should keep front of mind.