News in Professional resources
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How should trusts be taxed?
"As a chartered accountant, chartered tax adviser and trust and estate practitioner, Donald Drysdale encourages practitioners to provide input to HMRC’s current consultation on the taxation of trusts."
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MTD for VAT - what you need to do now
MTD for VAT arrives in April 2019. This is what you need to do now:
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Five more tips for charity accounts
"Christine Scott, shares five more tips for success in the preparation, independent examination and audit of charity accounts."
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MTD: important update
HMRC has issued an important notice on Making Tax Digital.
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Local Authority Code defers IFRS 16
The CIPFA/LASAAC local authority accounting Code Board decides to defer IFRS 16 until 2020.
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Preparations for change
David Menzies reports on the ICAS Insolvency and Restructuring Conference held at Gleneagles.
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IHT: Worrying taxpayers to death
"Browsing the latest OTS report on inheritance tax, Donald Drysdale welcomes suggestions for simplifying the administration of this complex and controversial tax which raises such paltry revenues. The views expressed are his own and not necessarily those of ICAS."
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UK GAAP transition: Lessons learned
HMRC have run another Talking Points webinar to raise awareness of issues they have encountered in the accounts of companies adopting new UK GAAP. Susan Cattell outlines HMRC’s latest findings.
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Combating the rise of 'Phoenixing'
Is personal liability the way to tighten insolvency issues?
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Five tips for charity accounts
"Christine Scott, shares the first five of top ten tips for success in the preparation, independent examination and audit of charity accounts."
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Insolvency Technical Update - November 2018
Your round-up of recent developments in insolvency.
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Auditing diversity and equality
Audit Scotland explains how they are promoting diversity and equality and shares examples of their findings from auditing equality in public bodies.
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Government accounts and student loans
ICAS considers government accounts and the information they provide decision makers
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Charities SORP (FRS 102) update
Christine Scott gives an update on amendments to the Charities SORP (FRS 102)
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MVL interest – HMRC update
Update statement from HMRC re MVL interest.
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The Budget change to VAT on vouchers
Jan Garioch reports on the latest proposals in the budget regarding the VAT treatment of VAT vouchers
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Key questions on pensions revisited
Christine Scott summarises the outcome of the Challenging Conversations pensions debate led by ICAS by revisiting the five key questions we posed at the outset.
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A final PPI decision?
PPI - does final always mean final?
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Audit should be part of holistic review
ICAS has submitted its response to the CMA on the large company audit market in the UK. Our response to Sir John Kingman’s review of the FRC and previous ICAS publications informed our submission. Our key messages to the FRC are set out below.
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ICAS/CPA Canada future of audit
"In 2017, ICAS and the Chartered Professional Accountants of Canada (CPA Canada) hosted a symposium on what audit and assurance could look like in the future."
