News in Professional resources
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MTD for VAT first submissions – what we have learnt
With some important milestones passed, how is MTD for VAT shaping up?
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New ICAS Code of Ethics for 2020
Ann Buttery explains what’s new in the 2020 Revised and Restructured ICAS Code of Ethics
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The problem with palm oil
What exactly is palm oil and why is there a problem with its use in certain products? Here are some key facts
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Pension proceeds in sequestration
Steven Wood reviews a recent decision regarding a pension payment made to a debtor from an approved pension arrangement.
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Insolvency Rules 2018: A further update
Steven Wood looks at some of the further issues that have arisen following the introduction of the Scottish Insolvency Rules 2018.
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Charities: Accounting for change
Scott Jeffrey, main presenter for our 2019 ICAS Charities Update course, gives a taster of what this year’s update will cover.
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This month in tax
Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in November and ahead.
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HMRC Annual Report: feedback request
HMRC’s Annual Report and Accounts 2018-19 was published on 18th July 2019. HMRC wants to ensure that, as a publication, the report continues to serve its purpose effectively - providing customers and stakeholders with the information they need and expect - and presenting it in the most useful and accessible way.
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Tax: Marriage allowance opportunity
With 5 April 2020 only six months away, Donald Drysdale notes the importance of this date for electing for ‘marriage allowance’ – not to be confused with ‘married couple’s allowance’.
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Mandatory disclosure: ICAS response
ICAS has submitted a response to the HMRC consultation ‘International Tax Enforcement: disclosable arrangements’ and the related draft regulations, which will implement the EU directive (known as DAC 6) in the UK.
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Scottish Budget constraints
ICAS will participate again in the Fraser of Allander Institute’s ‘Scotland’s Budget Report’, to be launched on 12 November, but Donald Drysdale notes that the dates of the UK and Scottish Budgets are now uncertain.
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Entitlement to zero rating
Jan Garioch CA discusses a recent case, Immanuel Church v HMRC, which saw the First Tier Tribunal bring clarity to a common dispute.
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Insolvency technical update – October 2019
Insolvency technical update – Your round-up of recent developments in insolvency.
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VAT back on your Porsche
HMRC is likely to take a closer look when a taxpayer claims exclusive business use of a Porsche. And particularly so when it’s parked at the taxpayer’s home, insured for social use and only the taxpayer has access to the keys.
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HMRC scores IR35 hat-trick
HMRC wins a triple IR35 victory… but there is intense scrutiny of services provided by accountants/tax advisers and criticism of BBC by First Tier Tribunal judges
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Do EU tax transparency tools work?
Exchanges of tax information among member states have changed the EU tax compliance atmosphere dramatically over the past six years, as Donald Drysdale finds out.
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DAS regulations
Steven Wood takes a final look at the Debt Arrangement Scheme (Scotland) Amendment Regulations 2019 following clarification of key points.
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8 tips for Charities SORP accounts
Keith Purnell and Christine Scott set out eight tips for Charities SORP accounts success based on avoiding some common pitfalls.
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Delayed UK Budget will tax Holyrood
Gradual divergence of income tax rates in Scotland and the rest of the UK is one thing, but Donald Drysdale wonders whether the differences are about to become unmanageable.
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Europe’s proposed new tax agenda
Studying the plans being set by the new European Commission, Donald Drysdale finds that its tax agenda rests heavily on climate change, digitalisation, and closer EU integration.
