News
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ESEF tagging of accounts
Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.
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Delay to VAT reverse charge announced
In a dramatic reversal, HMRC announced last Friday that the introduction of VAT reverse charge in construction would be delayed by 12 months.
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Interview: Ian Smith CA
Ian Smith, CEO of The Portfolio Partnership, about choosing opportunities to develop a meaningful career, scaling businesses, and track and field athletics.
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Planning a second career
"Kirsty Dingwall, ICAS member and founder of Angelic Gluten Free, shares how her past experience set her up well for success in a completely different career."
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Interview with Peter Wood CA
We talked to our host, Peter Wood CA, about his career and the choices that led him to his role as CEO with AllSaints.
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Networking at ICAS conferences
Here are our top tips for making the most of the network opportunities on offer at industry conferences.
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Insolvency Technical Update - August 2019
A monthly round up of insolvency related news.
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VAT - Entitlement to grouping
Jan Garioch CA discusses a recent case, Baillie Gifford & Co v HMRC, which saw Scottish Partnerships hold centre stage.
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New thoughts on accounting for tax
Donald Drysdale comments on a proposal on accounting for tax, offered by CAN as the first in a series of ‘corporate accountability standards’ to replace IFRS.
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CAs favour continued membership of the single market
CAs have stated consistently that their preferred Brexit outcome is for the UK to remain in the single market, according to the ICAS Brexit Tracker.
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GMP equalisation: FTSE 100 accounts
Christine Scott and Liz Duffy report on how FTSE 100 companies are accounting for GMP equalisation following the Lloyds judgement.
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GMP equalisation: employer accounts
Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.
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This month in tax
Justine Riccomini advises on tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in September and ahead.
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Daily tax penalties north and south
Recent Tax Tribunal decisions cause doubt on the effectiveness of UK-wide Taxes Management Act penalty provisions and Scottish tax legislation.
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Internal audit consultations
Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.
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The CA magazine: September 2019
The September 2019 issue of The CA features a countdown to Brexit.
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HMRC on discovery – and ‘new’ land
When a company faced tax on £1.2 million gain, HMRC failed to use the right remedy, and lost its right to collect the tax.
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Is two-tier audit inevitable?
ICAS discusses whether a two-tier audit regime is on the horizon.
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The importance of finding a good tax agent
Susan Cattell considers the latest ruling in a case which illustrates the importance of finding a good tax agent and raises questions about the provision of tax services.
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Charities: Let’s talk about impact
Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.
