News in Professional resources
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Client insolvency: Top ten questions
Questions members regularly ask when they find themselves with an insolvent client and being asked to produce information by insolvency practitioners.
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Are Scots losing out on tax relief?
HMRC released its policy on how the pensions tax relief system would cope with the new Scottish tax rates and bands in February 2018.
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Closing the generational divide
House of Lords Select Committee reports on inter-generational fairness, Donald Drysdale considers a number of tax and benefit changes which have been suggested
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MTD for VAT: Latest update
Philip McNeill reports on the latest for MTD for VAT as at 15 May 2019.
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CFT Notes for Guidance updated
Revised Common Financial Tool Notes for Guidance have been published on the AiB's website. Steven Wood takes a look at the amendments.
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PACE redundancy support
Partnership Action for Continuing Employment (PACE), is to provide support to people facing redundancy and employers considering making redundancies.
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New NICs Bill announced
The National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill was introduced in the in the House of Commons on 25 April 2019.
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Improving the quality of group auditing
Research into improving the quality of group auditing
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Restoring faith in audit
A good-quality audit is vital to maintaining trust in the market, says David McBain
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Women in Tax: Susie Walker CA
Susie Walker CA, Head of Tax at Johnston Carmichael on tax planning strategies and why tax professionals should go to meet clients in person. She sits on the ICAS Tax Board and is a committee member of Edinburgh Women In Tax.
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Insolvency Technical Update - April 2019
A monthly round up of insolvency related news.
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Waste to Wealth: it's time to stop throwing our future away
David Wood looks at the Business in the Community’s ‘Waste to Wealth’ initiative and highlights a follow up event in Scotland on 15 May.
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Disguised Remuneration - Insolvency
This page will be regularly updated as a gateway to and summary of other articles on icas.com to support the insolvency profession and other stakeholders.
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VAT: Entitlement to deduct
Dispute over input VAT deduction regarding legal fees relating to the defence of civil proceedings brought against sole director. Jan Garioch CA discusses.
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The future of PTDs
Discover how ICAS has called for the Scottish Government to make a clear policy decision.
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Statutory interest on recall
Edinburgh Court has considered the applicability of statutory interest in the context of an application for recall of a sequestration. Steven Wood explores.
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Further DAS changes proposed
The Accountant in Bankruptcy has published a response to the ‘Building a Better Debt Arrangement Scheme’ consultation, launched Oct 2018. Steven Wood explores.
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Health and social care integration
Transforming health and social care in Scotland.
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HMRC consults on payable credit
In the 2018 budget, HMRC announced it would be consulting to restrict the amount of payable credit for those obtaining tax relief through the SME scheme.
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MTD for VAT - agent sign-up journey
The starting point for creating an Agent Services Account, and for signing up clients to MTD for VAT is the Sign up for Making Tax Digital for VAT page.
