News
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Income Tax shortfall for Scotland
The Scottish Income Tax report from 2017/18 reveals a £941m shortfall on what was predicted would be raised from Scottish Income Tax receipts in that year.
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Internal audit and governance
Internal audit plays a key part in the corporate governance environment and this article considers its role.
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Options for Scotland’s council tax
A report from the Resolution Foundation proposes options for reforming Scottish council tax, but Donald Drysdale finds some surprising omissions
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Forthcoming employment tax legislation
Justine Riccomini examines the draft employment tax legislation proposed for Finance Bill 2019
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Employment Allowance becomes complex
Justine Riccomini explains what is happening to the Employment Allowance and how it will affect employers.
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VAT - Entitlement to recover
Jan Garioch CA discusses a recent case, HMRC v Frank A Smart & Son Ltd, which saw the Supreme Court delve into the jurisprudence of the ECJ to find the answer.
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Recommended SDG Disclosures
As organisations start to incorporate the UN SDGs within their business model, a consultation on a proposed framework for recommended disclosures is issued.
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The UK tax gap: A variety of views
HMRC’s estimates of the UK tax gap never cease to attract controversy, and Donald Drysdale believes that public debate on their accuracy should be encouraged.
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IR35 draft provisions
Justine Riccomini takes us through the main points of the proposed legislation for inclusion in FA 2020 relating to IR35 in the private sector
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Tax: MTD by any other name
OTS considers simplified tax reporting and payment for the self-employed, Donald Drysdale sees this as a fresh opportunity to reshape parts of the MTD project.
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Brexit and the pound
While the Bank of England has held out the prospect of rate hikes if Brexit goes smoothly, money markets are betting it may have to cut borrowing costs instead.
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Are you a critical thinker?
Critical thinking is the ability to take a logical and well-reasoned approach to future planning and problem-solving - an essential trait for leaders and aspirational CAs.
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HMRC as a preferential creditor
Draft legislation giving greater detail on proposals announced during the last budget for HMRC to be a secondary preferential creditor has been published. Steven Wood considers the draft legislation in more detail.
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Insolvency Technical Update - July 2019
A monthly round up of insolvency related news.
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Tech – planning for the future
ICAS has issued a new positioning paper and call for research which sets out the key issues and questions on the topic of intangibles.
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Intangibles - ICAS positioning paper and call for research
ICAS has issued a new positioning paper and call for research which sets out the key issues and questions on the topic of intangibles.
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How tech is transforming accounting
Software is as indispensable to accountants as a trowel is to a bricklayer – and it’s changing faster than it has for a decade.
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Proposals to reform UK audit market
BEIS has published its consultation on the Competition and Market Authority's (CMA) proposed reforms to the UK statutory audit market.
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Interview: Susie Walker CA
"As Johnston Carmichael launches a new path to personal development, Head of Tax, Susie Walker CA, reflects on her own career path and why Johnston Carmichael should be at the top of the list when people are looking for a rewarding career in professional services."
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Taxation of property disposals
Helen Thornley, ATT Technical Officer, outlines changes to reporting requirements included within Finance Act 2019 which will affect UK property disposals.
