News in Professional resources
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Entitlement to zero rating
Jan Garioch CA discusses a recent case, Newscorp UK & Ireland v HMRC, which saw the Upper Tribunal consider whether zero rating could apply to digital newspapers which did not exist when the EU zero rating derogation imposed a standstill on UK domestic law.
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Directors’ section 172 duties
ICAS has published a collection of case studies to support the application of directors’ section 172 duties.
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AML changes in 2020: PSC register
Legislation to implement the EU’s fifth AML Directive became effective on 10 January 2020. Steven Wood looks at the obligation to report a discrepancy about a beneficial owner on the PSC register by an obliged entity.
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Independent Loan Charge Review – consequences for the insolvency profession
Steven Wood considers the recent independent Loan Charge review from an insolvency perspective.
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SDG disclosure recommendations
A new report issued today calls for improved reporting on the UN SDGs.
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Devolution of income tax
As ICAS responds to an inquiry launched by the Welsh Assembly, Donald Drysdale asks what Wales can learn from the implementation of devolved income tax in Scotland. The views expressed are his own and not necessarily those of ICAS.
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The future of PTDs
ICAS has responded to the Scottish Parliament’s inquiry into Protected Trust Deeds (PTDs) by strongly advocating for a wholesale review of Scottish debt solutions, as opposed to the amendment of trust deed legislation in isolation.
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Key benefits of CPD
ICAS looks at the key benefits of keeping your CPD up to date.
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Loan Charge: further guidance
Charlotte Barbour and Susan Cattell discuss the position of the tax adviser and their clients, where clients have already settled with HMRC.
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Tax: Your Institute needs your help
At the start of this new decade, Donald Drysdale recaps on the tax policy positions set out by ICAS, and reminds readers of opportunities to become more closely involved with the ICAS tax team.
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Insolvency technical update – December 2019
Insolvency technical update – your round-up of recent developments in insolvency.
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Valuation of Financial Instruments
ICAS goes behind the scenes to find what matters most to financial instruments valuation specialists
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Devolution of corporation tax
Donald Drysdale studies a recommendation that corporation tax be devolved to Scotland, but finds it unattractive. The views expressed are his own and not necessarily those of ICAS.
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Loan Charge Review
Charlotte Barbour considers the wider implications for all tax advisers from the recent Independent Loan Charge Review.
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AML changes in 2020
Legislation to implement the EU’s fifth AML Directive has been published and will become effective on 10 January 2020.
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Charities and tax evasion
Susan Cattell explains why all incorporated charities, regardless of size, need to think about the corporate criminal offence of failing to prevent the criminal facilitation of tax evasion - and highlights the publication of some guidance which might help small charities.
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Tax ramifications of SNP ascendancy
Looking at the Scottish National Party’s strong performance in the general election, Donald Drysdale wonders what the tax implications might be for Scotland and the UK. The views expressed are his own and not necessarily those of ICAS.
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FRC revises Ethical Standard
The FRC has strengthened auditor independence requirements in its Ethical Standard.
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APMs and KPIs
ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.
