News in Professional resources
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Charity begins at home
Christmas is the season for charitable giving, and Charlotte Barbour encourages those who are interested in tax to donate financial support or volunteer some of their time.
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Pension regulation in the 2020s
Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.
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How to protect against cyber attacks
Cyber attacks are a real threat. The security of your business information is vital, so now’s the time to take steps to protect yourself.
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HMRC’s latest guidance on cryptoassets
Susan Cattell highlights the publication of the long awaited HMRC guidance on cryptoassets for business. This is the latest instalment of HMRC guidance on the tax treatment of cryptoassets – but it won’t be the last.
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Debtor wins latest PPI dispute
A recent judgment reaffirms that once a trust deed is terminated the debtor will benefit from any PPI claim that remains outstanding.
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Would you opt to pay tax as you go?
A new OTS report recommends voluntary ‘pay tax as you go’ for some taxpayers, but Donald Drysdale wonders whether this would be the thin edge of another mandatory wedge.
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Challenges of the charity sector
Considering the challenges facing the accountancy sector, from an accountancy perspective.
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Report looks ahead to Scots Budget
As the Fraser of Allander Institute publishes its searching look ahead to Derek Mackay’s forthcoming Scottish Budget, Donald Drysdale finds uncertainties around every corner.
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IFS Green Budget sets the scene
The IFS Green Budget gives an independent view of the UK economy, and Donald Drysdale finds that it provides a useful perspective on various economic and fiscal options.
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A tale of two companies: EBTs and company liquidation
Employee Benefit Trusts (EBTs) featured in two recent High Court cases. In both cases the liquidators took action to recover monies from the directors in view of substantial tax debts arising from ‘aggressive tax planning’ with EBTs.
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Revised UK Going Concern standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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Response to IESBA role and mindset
Ann Buttery reports on the ICAS Ethics Board’s response to the IESBA Exposure Draft on the role and mindset expected of professional accountants.
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Want to affect tax policy-making?
Having gained valuable experience participating in the ICAS Tax Board and its committees during his career to date, Donald Drysdale encourages others to do the same.
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Tax policy reforms slowing globally
As the OECD reports a slowing down of tax policy reforms in developed countries, Donald Drysdale wonders whether the next UK Budget will follow any of the perceived trends.
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Simplifying tax on key life events
Donald Drysdale studies the new OTS report on life events, and finds that Scottish taxpayers in ‘net pay’ pension schemes may be disadvantaged.
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Do you go to tax discussion groups?
ICAS encourages its members to include attendance at tax discussion groups within their CPD, and Donald Drysdale reflects on the advantages of this.
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ICAS pre-budget 2019 commentary
ICAS contributes to Fraser of Allander Institute's 2019 pre-budget commentary
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Employment tax hot topics
Justine Riccomini tells us what the 12 hot topics in employment tax are for 2019 so far.
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Top risks for internal auditors
A report published by the ECIIA highlights the top risks currently faced by organisations.
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Tax abuse and insolvency
Steven Wood considers draft legislation to tackle tax abuse using company insolvencies.
