News in Professional resources
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Restoring trust in UK pensions
"As part of its Challenging Conversation on pensions, ICAS is calling for a change in approach to pension policy-making by current and future UK Governments."
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Scottish tax: About accountability
"The Convener of the ICAS Scottish Taxes Committee and Tax Board member, Bryan Flint CA, discusses why the introduction of Scottish tax encourages accountability and how the tax committees help to fulfil a public benefit."
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HMRC: Responsible for leap years?
"One of the oddest questions recently addressed by a tax tribunal was whether HMRC was responsible for 2016 being a leap year. While this might seem to be moving into the realms of fantasy, Philip McNeill shows that it has a very practical application to corporation tax penalties in a digital world."
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LBTT Group Relief Consultation
"When the Scottish Government issued a consultation document proposing to amend the legislation to rectify unintended consequences relating to group relief, ICAS responded. Justine Riccomini sets out the main issues."
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Small Business views on Scottish Taxes
ICAS and the FSB recently undertook some research with small business owners. Justine Riccomini takes a look at the main findings.
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Five questions on pensions
"As part of ICAS’ Challenging Conversations thought-leadership initiative, Christine Scott considers five key questions about the future of pension provision in the UK."
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Tax: Where now, EMI share options?
Donald Drysdale wonders whether the UK’s failure to secure renewal of EU state aid for EMI share options is a result of important detail being overlooked because of Brexit pressures.
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How to turbo-boost startups
"Relatively few startups grow into large and successful businesses, and Donald Drysdale describes an important new initiative which might help them to find the capital they need."
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Internal v external audit
Some ICAS members may specialise in either internal or external audit; equally, some might be involved in both areas. This article looks at some of the major differences between the two.
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What is an internal audit universe?
"Is an internal audit universe required and if so, how do you establish and maintain this universe?"
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Charities Audit Practice Note 11
Christine Scott and Keith Purnell report on the FRC’s revised Practice Note 11: The audit of charities in the UK.
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Charities SORP proposed amendments
Read ICAS' comments on proposed amendments to the Charities SORP.
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Fulfilment House Due Diligence
Jan Garioch CA reports on the requirements of the Fulfilment House Due Diligence Scheme.
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2018: A year of fiscal upheaval
"With Making Tax Digital and other tax changes afoot, Donald Drysdale sees 2018 as a year in which it has never been more important for Chartered Accountants to keep up to date with tax."
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HMRC's recent IR35 loss
Justine Riccomini examines HMRC's recent IR35 loss
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Could Universal Basic Income work?
"If Universal Basic Income is regarded as Utopian, then Donald Drysdale is all for Utopia."
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Speak-up safely
"Professional accountants might well encounter inappropriate or unethical behaviour at some stage of their careers. It is a hallmark of professional accountants that they need to have regard not only to their own interests, or those of their clients or employers, but also to the public interest."
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Sustainability Essay winner
Meet the winner of our Sustainability Essay contest.
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OSCR guide on charities and trading
Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.
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Tax: Developments in LBTT law
"Changes are being made to LBTT law; Donald Drysdale finds that they don’t go far enough, and wonders what the overall policy direction is meant to be."
