News in Professional resources
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4 ways to improve pensions policy
Ahead of ICAS’ Challenging Conversations event on pensions on 11 September, we asked four of our panellists what is the one change they would like to make to current pensions policy.
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Pension panellists' 8 key insights
Ahead of ICAS’ Challenging Conversations event on pensions on 11 September, four of our panellists share their thoughts on some of the hot topics that are sure to be discussed at the debate.
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Ethics is at the heart of being a CA
"In a new series, ICAS presents important video resources on ethics, illustrating how to approach an ethical dilemma with guidance and food for thought for the profession. First in the series: 'Ethics is at the heart of being a CA' (41 seconds)."
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Insolvency Technical Update
A monthly round up of insolvency related news
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UK VAT after a no-deal Brexit
Donald Drysdale looks at the possible shape of VAT after a no-deal Brexit. This article is intended as general commentary and not as a substitute for professional advice.
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Tax: Preparing for a no-deal Brexit
"Studying the Government’s first batch of technical notes on the implications of a no-deal Brexit, Donald Drysdale finds topics of particular interest to tax specialists. The views expressed are his own and not necessarily those of ICAS."
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Scottish taxes are far from simple
Donald Drysdale observes that devolving taxes creates complexities for taxpayers and challenges for their advisers.
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Depreciation or capital allowances?
"The suggestion that a tax deduction might be allowed for depreciation is not new, and Donald Drysdale has been looking at recent OTS reports on possibilities for reform."
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Will an 'Amazon Tax' be introduced?
"As preparations seem underway to change the UK’s approach to taxing the digital economy, Donald Drysdale examines some current thinking on this topic."
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DWP proposals to strengthen TPR
The ICAS Pensions Panel responds to proposals for strengthening TPR
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£114,112 bill for keeping food warm
"Philip McNeill discusses the recent case of a £114,122 VAT bill for keeping food warm. A Manchester business selling African and Caribbean cuisine was recently billed £114,122 in VAT on takeaway food (Pegasus (Manchester) Limited TC06382 [2018] UKFTT 01 26 (TC). Their appeal to Tribunal failed. What went wrong?"
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Landmark accounting for social benefits standard
Alice Telfer outlines the new approaches to accounting for social benefits that are part of an IPSASB consultation to create a new standard.
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Should we expect a land value tax?
"Land value tax is attracting much attention as a progressive and efficient form of property tax, and Donald Drysdale wonders whether we should fear or embrace its introduction in Scotland."
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Tax relief for cleaning trousers?
It is notoriously difficult for employees to get tax relief for work expenses unless the employer pays up. But surely - if your job means going down sewers - HMRC wouldn’t deny a tax deduction for laundry?
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IR35 roundtable on the private sector
Justine Riccomini hosted a roundtable meeting at ICAS with HMRC to discuss IR35 in the private sector. Here she explains key aspects of the discussion.
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DC competition and the Master trust
How can we drive quality and competition in the DC pension market? KPMG’s Iain McLellan and Jennifer Shaw respond to the final question ICAS posed as part of its Challenging Conversation on pensions.
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Brexit delaying draft Scottish Budget?
Justine Riccomini takes a look at a letter from the chairman of the Office for Budget Responsibility (OBR) to the Chairman of the Treasury Select Committee and considers what might happen to timing of the draft Scottish Budget this year as a result of Brexit negotiations.
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ICAS responds to IR35 Private Sector Consultation
HMRC introduced a revised regime in 2017 into the public sector for bodies engaging individuals through intermediaries. A further consultation closed today in relation to the private sector. Justine tells us more.
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MTD for VAT: some progress but still a long way to go
Susan Cattell looks at recent developments on MTD for VAT and outlines some ongoing concerns.
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Proposed changes to HMRC's information powers
Susan Cattell reviews proposals to amend HMRC’s information powers and remove an important safeguard.
