News
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Interview: David Wark CA
"Becoming a qualified accountant can take you further than you think. Whether you want to work in practice or industry, internationally or locally, if you’re able to adapt the opportunities are endless. Here, EY’s David Wark tells us about his career and what he has learned along the way."
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Charity Tax Commission findings
Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.
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Candidates lack leadership skills
Are you thinking of moving into a leadership or management role and believe you have the skills covered?
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FRC inspection reports 2018/19
The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.
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Zero rating on issue of bank notes
Jan Garioch CA discusses a recent case, Clydesdale Bank v HMRC, which saw the First Tier Tribunal get a grip on banknotes.
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ICAS quality management response
ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.
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Meet the future of the profession
As ICAS announces its Top 100 Young CAs of 2019, Bruce Cartwright congratulates the winners and considers what the future might hold for them.
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New protections for whistleblowers
What new protections are offered to Australian whistleblowers?
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Tax: Simplifying the design of IHT
Donald Drysdale studies the latest report on inheritance tax from the Office of Tax Simplification.
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Announced: ICAS Top 100 Young CAs 2019
After months of deliberation, ICAS is delighted to announce the Top 100 Young CAs 2019.
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The CA magazine: July/August 2019
The July/August 2019 issue of The CA features Shahbaz Mirza CA on the cover.
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Taxing times for robots?
Donald Drysdale wonders if a tax on robots might help economies cope with the disruption caused by automation.
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Is output VAT due on Ceroc dancing classes?
Jan Garioch CA discusses a recent case, Anna Cook v HMRC, which saw the First Tier Tribunal try to avoid “murder on the dancefloor”.
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Insolvency Rules 2018: Amendments
Minor corrections to the new Scottish Insolvency Rules.
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How should HMRC impart CGT changes?
HMRC have published research on how they should communicate about forthcoming CGT policy changes, and Donald Drysdale examines the approach which has been taken
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SDG 13 Climate action
Discover the role of the CA and the UN SDGs, Meg Burns CA, focuses on SDG 13, Climate Action, and its relevance to the accounting profession.
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Draft DAS regulations published
Draft legislation for the introduction of the Debt Arrangement Scheme (Scotland) Amendment Regulations 2019
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Survey: Women value development
Did you know that women are more likely to value career development over shorter hours?
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Is Scottish VAT too hard to assign?
With the practicalities of Scottish VAT assignment now being called into question at Holyrood, Donald Drysdale explains how we have reached this point.