News in Professional resources
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What's new in the new tax year?
Philip McNeill looks at what is on the horizon and how to keep aware of tax changes ushered in during the new tax year.
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Tackling waste
Learn more about how business can save money and help the environment by tackling waste.
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Online LBTT system
"On 29 March 2018, Revenue Scotland issued a press release announcing that it had updated its online LBTT systems to accept ‘three-year review’ returns. Under the provisions of Land and Buildings Transaction Tax (Scotland) Act 2013, the returns are due by tenants who hold qualifying commercial leases, whether these tenants are based inside or outside Scotland."
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Insolvency Technical Update
Insolvency technical update for March 2018
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Aligning business to the SDGs
"An approach that supports businesses looking to contribute to the achievement of the Sustainable Development Goals as part of their value creation process is being championed by the International Integrated Reporting Council and ICAS, in partnership with the Green Economy Coalition."
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New FRS 102
FRC publishes new editions of UK accounting standards
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Charity sector LA funding pressures
Examining how the funding pressures experienced by local authorities affects charities.
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Tax: Don't miss the boat on ISAs
"Choosing an ISA can be tricky, given the bewildering array of tax rules and investment possibilities, and Donald Drysdale notes that the 5 April deadline is rapidly approaching."
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Splitting hairs about who pays VAT
Donald Drysdale welcomes proposals for a ‘split payment’ mechanism to compel overseas traders to account correctly for VAT on their online sales to UK consumers.
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Working with the OTS
"Charlotte Barbour, Director of Taxation, reports on a recent meeting with Paul Morton, Tax Director of the Office of Tax Simplification (OTS)"
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VAT threshold under the microscope
"When an increase or decrease in the VAT registration threshold was mooted last year, a sharp reduction in the limit seemed the most likely outcome, as Donald Drysdale explains."
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New VAT avoidance rules explained
Jan Garioch CA outlines the key aspects of the new DASVOIT rules.
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10 computer-hacker terms
Hacking with the objective of financial gain or some subversive political motive is very topical.
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Leadership in the public sector
ICAS and CIPFA brought together a panel of experts to consider the issues facing public sector boards and how they could learn from the private sector
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The CA as a charity trustee
Colin Kerr CA reflects on public expectations of the CA as a charity trustee and shares some informal good practice guidance.
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MTD gathers speed but not sanity
"As a chartered accountant, chartered tax adviser and chartered IT professional, Donald Drysdale reiterates some widely-held concerns about Making Tax Digital for VAT and its too hurried implementation."
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Tax: Intangible reforms in the wind
"Intangible fixed assets play an increasingly prominent role in many companies, and Donald Drysdale encourages ICAS members to lobby for their tax treatment to be simplified."
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Reporting to a charity regulator
Charity auditors and examiners are reminded that they have a statutory duty to report to UK charity regulators.
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Insolvency Technical Update - February 2018
Your monthly round-up of insolvency news
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HMRC statement: MVL interest
HMRC and MVL interest
