News in Professional resources
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Social benefit accounting
Accounting for social benefits is a complex and contentious subject, as there are a wide range of views as to when a liability should be recognized and the impact of the different approaches on the balance sheet.
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The taxing issues of 2018
"How can tax support growth and productivity? For the Convener of the ICAS Tax Board, Neil Gilbert CA, tax has a crucial part to play in the economy. Here he discusses what’s on the ICAS tax agenda in 2018."
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Terminations: Spurs v HMRC
On 24 November 2017 HMRC lost its appeal in the Upper Tribunal (UT) against Tottenham Hotspur Ltd. The UT agreed with the judgement handed down by the First Tier Tribunal that the payments made to two footballers were not emoluments from the employment.
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Scots to pay more tax than expected
"High political drama accompanies the Budget (Scotland) (No 2) Bill, and Donald Drysdale explains some of the uncertainties involved."
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MTD for VAT
Susan Cattell outlines key points from the ICAS response to the latest consultation on Making Tax Digital for VAT and suggests some actions agents and their clients should consider.
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Scottish income tax rates 2018/19
"The Scottish higher rate threshold for 2018/19 has now been set at £43,430. The ICAS Tax Team crunch the numbers."
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Guide on going concern for IEs
ICAS Charities Panel Guidance on going concern for ICAS members acting as charity independent examiners.
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ICAS Charities Panel
Introducing the people and purpose of the ICAS Charities Panel.
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Tax: Time to plan for 5 April 2018
"As the end of the current fiscal year approaches, Donald Drysdale encourages practitioners to ensure that their clients pay the right amount of tax."
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Micro-entity filing guidance
ICAS has produced guidance for members to assist them when filing accounts with Companies House on behalf of their micro entity clients.
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The right way to pay and declare dividends
"There’s a right way to declare and pay dividends. Getting it wrong can have serious consequences – particularly for close company clients, but potentially for advisers as well, explains Philip McNeill."
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Insolvency Technical Update - January 2018
Insolvency Technical Update - January 2018
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Tax: US reforms and a week in Davos
"For the benefit of UK tax practitioners, Donald Drysdale provides a broad overview of tax reforms in the US and reports on a tax avoidance debate in Davos."
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Tax: HMRC lose input VAT appeal
"HMRC have lost £1 million to an Aberdeenshire farmer, but Donald Drysdale thinks that many other businesses might benefit from the judgment."
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Preventing charity pension debt
Proposed changes to regulations have the potential to improve the financial sustainability of charity employers participating in the Scottish LGPS.
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Can culture be audited?
Should internal audit perform an audit of culture and the different approaches and challenges of doing so.
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Internal audit and culture
Four steps to change your organisation’s culture
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5 key risks confronting HMRC
"There are few surprises in the latest report on HMRC’s performance in 2016/17, but Donald Drysdale finds that there is much to be done."
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Digital tax: Will HMRC ever learn?
"A post-implementation review of RTI reveals shortcomings, and Donald Drysdale wonders whether lessons learnt will be taken into account in MTD."
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How to simplify tax law and policy
Tax simplification is old hat. It hasn’t yet happened but is still badly needed. Donald Drysdale finds that the ICAS Tax Board has much of interest to say about it.
