News in Professional resources
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AML Awareness - Red flags
"When considering money laundering, there are some client behaviours or issues around the business and its finance that should act as a warning that further investigation is necessary."
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MTD Letters to Businesses
HMRC has issued its second MTD update for agents.
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Is a genuine belief reasonable excuse for missing deadlines
Philip McNeill looks at a recent authoritative decision which shows where to draw the line.
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Resource to help embed the UN SDGs
ICAS has created a new resource aimed at assisting organisations considering how to embed the SDGs into their strategy.
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HMRC extends VAT pilot
HMRC have announced the further opening of the MTD pilot
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Three stages of money laundering
A simple explanation of the process involved in washing funds.
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Climate change consultations
Learn more about how climate change has been addressed in consultations on finance, reporting and governance.
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Concerns facing public sector CFOs
As the role of the traditional CFO begins to evolve, CFOs in government share their priorities and concerns in a report by Big Four firm EY.
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Entrepreneurs' relief changed again
"As the Finance Bill progresses through Parliament, Donald Drysdale reports on a further amendment to the legislation which provides for entrepreneurs’ relief."
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Scotland's high-tax strategy
Donald Drysdale recognises that 2019 promises to be a year of high political drama for Scotland’s public finances. The views expressed here are his own and not necessarily those of ICAS.
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Sharon Blain: Scottish Tax Convener
Sharon Blain, new ICAS Scottish Taxes Committee Convener.
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Insolvency Technical Update - December 2018
A monthly round up of insolvency related news
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TCF Principles in an insolvency practice
"Now, possibly more than ever, there is a push in the industry to ensure debtors are being given the best advice and being put into a debt solution that is most suited to their situation, says John Smith, Technical Director of Visionblue."
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Councils facing financial pressures
Local government in Scotland: Financial overview 2017/18 presented by the Accounts Commission.
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The Scottish budget - how much more?
"With much press coverage about who pays more due to the Scottish budget, the ICAS tax team analyse the additional taxes payable by Scottish taxpayers."
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Missing trader fraud
Jan Garioch CA discusses the case Alan McCord v HMRC TC 06812 and the Tribunal’s analysis of whether certain transactions were connected with fraudulent evasion of VAT.
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UK audit market overhaul key points
UK authorities have published reports that set out their proposals for the future of the UK audit market.
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ICAS responds to ethics proposals
Ann Buttery reports on the ICAS Ethics Board’s response to the IESBA Exposure Draft - ‘Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements’
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Scottish Budget: Next steps
"Now that the Scottish Budget for 2019/20 has been unveiled, Donald Drysdale studies its tax proposals and reflects on political uncertainties surrounding it. The views expressed here are his own and not necessarily those of ICAS."
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17 Goals - One global vision
In 2015, all the UN member states adopted 17 Sustainable Development Goals (SDGs) as a shared strategy for peace and prosperity for people and the planet, now and into the future.
