News in Professional resources
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SDG 13 Climate action
Discover the role of the CA and the UN SDGs, Meg Burns CA, focuses on SDG 13, Climate Action, and its relevance to the accounting profession.
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Managed Service Companies - verdict
Justine Riccomini explains the outcome of the latest Managed Service Company case.
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Is Scottish VAT too hard to assign?
With the practicalities of Scottish VAT assignment now being called into question at Holyrood, Donald Drysdale explains how we have reached this point.
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Will nations agree on digital tax?
With jurisdictions unable to agree on how to tax cross-border digital transactions, we ask whether the OECD and G20 will find a global solution by 2020?
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Reverse charge construction
A VAT revolution is happening in construction from 1 October 2019. It needs action now to be ready for the scale of the change.
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What's on in tax: July edition
Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in the months ahead.
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Insolvency Technical Update - June 2019
A monthly round up of insolvency related news.
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ICAS and CIOT launch qualification
ICAS and the CIOT have announced a strategic partnership and a new joint qualification in accountancy and tax.
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ICAS responses to recent consultations
Susan Cattell outlines the ICAS responses to two recent consultations.
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AiB's proposed changes to DAS
Examining AiB's proposed changes to the Debt Arrangement Scheme (DAS)
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MTD for VAT - getting ready to file
For the majority of agents and businesses, the period running up to 7 August 2019 is likely to be key for MTD for VAT.
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Avoiding inequalities in taxation
Susan Cattell considers an important principle for Scottish taxpayers – and asks whether HMRC may be changing its approach.
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Audits of less complex entities
The IAASB is seeking views on the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.
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Insolvency Rules 2018: an update
Partnership Action for Continuing Employment (PACE), established to provide support to people facing redundancy and employers considering making redundancies.
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FRS 102 amendments
Christine Scott reports on amendments to FRS 102 on how multi-employer DB schemes must account for a change from DC accounting to DB accounting.
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Company update remuneration report
Update for companies - new reporting requirements in the (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019.
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Insurance intermediary services
Jan Garioch CA discusses Safestore Ltd v HMRC, in which a dispute over input VAT deduction for legal fees relating to insurance transactions was disputed.
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Whose risk is it anyway?
From consolidation to transfers, de-risking is a hot topic for pension scheme trustees and sponsors
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The pensions dashboard: what next?
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Guidance on pensions equalisation
Guidance is now on hand to show how pensions equalisation will affect reporting for pension schemes and employers
