News in Professional resources
-
What do tax reliefs really cost?
"Donald Drysdale finds that the costs of various tax reliefs have attracted much political debate, fuelled by information over the years from the OTS and HMRC."
-
Scottish taxes: have your say
"With an estimated 50% of the devolved Scottish Budget being raised in Scotland by 2020, Scots taxpayers and business leaders need to get to grips with the new political landscape – and fast. Join STV’s Rona Dougall and a host of expert panellists on 12 March to debate Scottish taxes and closely-linked issues."
-
Mandatory Reporting of Cross-border arrangements
"Susan Cattell explains why tax advisers and accountants should consider whether they will need to report certain cross border arrangements, as the UK implements the EU Directive (DAC 6) on mandatory reporting."
-
Preparing for the Scottish Insolvency Rules 2018
This page is regularly updated as a gateway to and summary of other articles on icas.com which are being prepared to inform and support the insolvency profession and other stakeholders as they prepare for the new regime.
-
Iceland faced with £21m NMW bill
"The recent Iceland case has done nothing to dispel fears about National Minimum Wage inspections and the havoc they can wreak. But was NMW really created to catch out otherwise well-meaning employers on a technicality, or to stop exploitative employers? Justine Riccomini explains."
-
SDLT non-UK resident surcharge
"As the UK government plans to increase SDLT on non-residents acquiring dwellings in England and Northern Ireland, Donald Drysdale studies the consultation document."
-
SDG 8 and the CA
"The United Nations Sustainable Development Goals (“SDG’s”) aim to create a better, more sustainable world for future generations. Set in 2015 by the 2030 Agenda for Sustainable Development, they represent an urgent call for action, and have been adopted by all United Nations Member States."
-
Tax: Are we asking too much of HMRC?
At a time when many crucial aspects of delivering Brexit will fall on HMRC’s shoulders, Donald Drysdale questions whether the tax authority has been given the resources and flexibility it needs. The views expressed are his own and not necessarily those of ICAS.
-
Seven golden ethical principles
Scandals exist, so how can we, as individual CAs, avoid being party to the next one?
-
Tax: Is your voice your password?
"Most practitioners welcome innovative uses of technology but Donald Drysdale, a chartered IT practitioner, wonders whether HMRC have been too hasty in their adoption of voice biometrics. The views expressed are his own and not necessarily those of ICAS."
-
Pension schemes: financial reports
ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).
-
Insolvency Rules 2018: Claims
Practical guidance for Insolvency Practitioners
-
Insolvency Rules 2018: Time Periods
Practical guidance for Insolvency Practitioners
-
Insolvency Rules 2018: Communications
This page will be regularly updated as a gateway to and summary of other articles on icas.com which are being prepared to inform and support the insolvency profession and other stakeholders as they prepare for the new regime.
-
MTD for VAT Step by step guide for agents
Philip McNeill discusses the newly released HMRC guidance (8 February 2019) Making Tax Digital for VAT as an agent: step by step.
-
Insolvency Rules 2018: CVLs
This page will be regularly updated as a gateway to and summary of other articles on icas.com which are being prepared to inform and support the insolvency profession and other stakeholders as they prepare for the new regime.
-
Insolvency Rules 2018: Decisions
This page will be regularly updated as a gateway to and summary of other articles on icas.com which are being prepared to inform and support the insolvency profession and other stakeholders as they prepare for the new regime.
-
Should we understand our taxes?
"As a chartered accountant, chartered tax adviser and chartered IT professional, Donald Drysdale takes a critical look at OTS views on the role of technology in tax administration. The views expressed here are his own and not necessarily those of ICAS."
-
HMRC warning on avoidance: spotlight 47
Susan Cattell explains why practitioners should make sure they are aware of Spotlight 47.
-
Jim Robertson CA: Global tax career
"The Chair of the Scottish Taxes Policy Forum and ICAS Scottish Taxes Committee member, Jim Robertson CA CTA FCMA, shares his advice for a global tax career, key issues for oil and gas taxation, and how he balances his time and expertise from UN work to an education foundation and more."
