News in Professional resources
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The UK tax gap: A variety of views
HMRC’s estimates of the UK tax gap never cease to attract controversy, and Donald Drysdale believes that public debate on their accuracy should be encouraged.
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Tax: MTD by any other name
OTS considers simplified tax reporting and payment for the self-employed, Donald Drysdale sees this as a fresh opportunity to reshape parts of the MTD project.
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Brexit and the pound
While the Bank of England has held out the prospect of rate hikes if Brexit goes smoothly, money markets are betting it may have to cut borrowing costs instead.
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HMRC as a preferential creditor
Draft legislation giving greater detail on proposals announced during the last budget for HMRC to be a secondary preferential creditor has been published. Steven Wood considers the draft legislation in more detail.
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Intangibles - ICAS positioning paper and call for research
ICAS has issued a new positioning paper and call for research which sets out the key issues and questions on the topic of intangibles.
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Tech – planning for the future
ICAS has issued a new positioning paper and call for research which sets out the key issues and questions on the topic of intangibles.
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Insolvency Technical Update - July 2019
A monthly round up of insolvency related news.
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Proposals to reform UK audit market
BEIS has published its consultation on the Competition and Market Authority's (CMA) proposed reforms to the UK statutory audit market.
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Taxation of property disposals
Helen Thornley, ATT Technical Officer, outlines changes to reporting requirements included within Finance Act 2019 which will affect UK property disposals.
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Charity Tax Commission findings
Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.
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FRC inspection reports 2018/19
The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.
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ICAS quality management response
ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.
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Zero rating on issue of bank notes
Jan Garioch CA discusses a recent case, Clydesdale Bank v HMRC, which saw the First Tier Tribunal get a grip on banknotes.
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Tax: Simplifying the design of IHT
Donald Drysdale studies the latest report on inheritance tax from the Office of Tax Simplification.
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Is output VAT due on Ceroc dancing classes?
Jan Garioch CA discusses a recent case, Anna Cook v HMRC, which saw the First Tier Tribunal try to avoid “murder on the dancefloor”.
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Taxing times for robots?
Donald Drysdale wonders if a tax on robots might help economies cope with the disruption caused by automation.
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Insolvency Rules 2018: Amendments
Minor corrections to the new Scottish Insolvency Rules.
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How should HMRC impart CGT changes?
HMRC have published research on how they should communicate about forthcoming CGT policy changes, and Donald Drysdale examines the approach which has been taken
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Draft DAS regulations published
Draft legislation for the introduction of the Debt Arrangement Scheme (Scotland) Amendment Regulations 2019
