News in Professional resources
-
ICAS perspective on latest devolved tax consultation
Justine Riccomini explains what is happening in this latest consultation round from the Scottish Government.
-
Public sector - selecting an auditor
The ICAS Public Sector Panel has produced a new guide to audit tendering for the public sector across the UK.
-
Selecting an auditor
The ICAS Business Policy Panel has produced a guide to audit tendering for directors of private companies.
-
Graduated findings in UK audit
Graduated findings appeared in auditor’s report back in 2013. BEIS Committee report and John Kingman have recommended that this approach is mandated in the UK.
-
Raising standards through research
Lisa Evans and Mario Abela, highlight the benefits of academic research and the importance of liaison between academia and the profession.
-
Tax: Structures and buildings allowance
Now that draft secondary legislation for structures and buildings allowance has been published for consultation, Donald Drysdale notes that few changes have been made.
-
Tax: Capping the SME R&D reliefs
HMRC are consulting on proposals for preventing abuse of the R&D tax reliefs for SMEs, and Donald Drysdale outlines the key issues involved.
-
Brydon call for views on audit
Sir Brydon has issued a Call for Views and information on the quality and effectiveness of statutory audit in the UK.
-
BEIS Committee recommendations on capital maintenance
An opinion piece on the BEIS Committee’s report on the future of audit.
-
HMRC extends EMI valuation period
On 2 April 2019, HMRC updated its guidance in relation to the valuation validity period for Enterprise Management Incentives (EMI). Justine Riccomini explains.
-
Tax: How do you keep up to date?
"Given that tax never stands still, Donald Drysdale suggests that the offer of a free update from ICAS on key tax issues affecting businesses and practices should not be ignored."
-
UK Digital Services Tax: ICAS response
Susan Cattell outlines the ICAS response which highlights some of the problems associated with a unilateral temporary DST and stresses the need to work towards an international approach.
-
Devolved taxes: a policy framework
"With the launch of a new consultation on how Scottish devolved-tax policies are developed and maintained, Donald Drysdale welcomes the opportunity for public engagement."
-
Blockchain is changing our world
Learn more about the ways in which blockchain technology is changing our world.
-
Pension schemes: GMP equalisation
Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.
-
Risks of going to FTT
"Don’t go to Tribunal without covering the basics. VAT on takeaway food can be contentious, but on this occasion, Tribunal decided that a business and its advisers had wasted its time, landing them with HMRC’s costs."
-
Tax case suitability for ADR
"James Kennedy CA is a manager in the EY Tax Controversy and Risk Management team, advising businesses and individuals in respect of a wide range of issues, including mediation under alternative dispute resolution (ADR)."
-
Scottish charity law review
Christine Scott reports on the ICAS Charities Panel’s response to the Scottish Government’s proposals on charity law reform.
-
MTD for VAT: fact or fiction?
Philip McNeill reports on the latest for MTD for VAT as at 25 March 2019
-
Why the public sector needs CAs
ICAS speaks to Nick Bennett CA about working in and with the public sector and why it is a rewarding career choice.
