News
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Fraud protection and detection
ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.
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APMs and KPIs
ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.
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Purpose of audit redefined
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.
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Brydon review published
Brydon publishes his report on the quality and effectiveness of audit.
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Kevin MacDonald CA: Living the pipe dream
Kevin MacDonald CA of the Red Hot Chilli Pipers talks about blending passion with profession.
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Taxing the unicorn
Philip McNeill discusses a recent case - Unicorn Tankships (428) Limited – concerning tonnage tax and whether a shipping company was liable to a balancing charge on the sale of an asset.
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Tax repercussions of Tory landslide
Given the decisive outcome of the general election, Donald Drysdale wonders what tax developments will follow. The views expressed are his own and not necessarily those of ICAS.
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Look out for HMRC corrections
Susan Cattell discusses ongoing issues arising from HMRC’s policy on reclassifying a taxpayer’s residence and highlights the need to look out for any incorrect ‘corrections’ of 2018/19 tax returns.
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Learn about the ECIIA
Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.
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Matchmaking services and VAT
Does a matchmaking service fall under the consultants’ services provisions (VATA 1994 Sch4A para16(2)(d)) so that supplies to non-taxable persons outside the EU fall outside the scope?
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Private residence relief – off-plan purchase victory
Private residence reversal – common sense prevails in Higgins case
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Insights from audit committee chairs
ICAS has published a new joint report exploring the experiences and insights of audit committee chairs.
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ICAS comments on tourist tax
ICAS submits its response to the Scottish Government Consultation on Transient Visitor Levy (Tourist Tax)
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Pension excess contributions charge
HMRC’s Pension schemes announced ‘We know that scheme members are forgetting to declare details of their annual allowance charge on their Self Assessment returns’. What is the problem, and what should you do about it?
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Insolvency technical update – November 2019
Insolvency technical update – your round-up of recent developments in insolvency.
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The CA magazine: December 2019
The December 2019 edition of the CA
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New Brexit withdrawal agreement impacts business confidence
ICAS (The Institute of Chartered Accountants of Scotland) has found in its latest poll of members that 54% do not think the latest Brexit withdrawal agreement is “positive” for business.
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Tax: Election aspirations (Part 2)
In this the second of two articles, Donald Drysdale studies more of the general election manifestos, in no particular order – continuing his impartial look at some of the key tax issues they address.
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Tax: Election aspirations (Part 1)
In this the first of two articles written as general election manifestos arrive thick and fast, Donald Drysdale takes an impartial look at some of the key tax issues they address.
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Top tips on accounting for start-ups
Chris Sheedy talks to Robert Krigsman about his experiences in accounting for start-ups.
