Exciting times in tax administration for CA students

Edinburgh view
By Tutor Duncan McKellar

1 March 2016

You may think that the phrase ‘exciting times in tax administration’ is an oxymoron, but we are currently seeing some of the biggest changes in the way the tax system is run throughout the UK in many years.

As a CA student, you are expected to be able to describe the UK tax system and its role, and the role of HMRC, as well as being able to explain the key aspects of the administration of the tax system.

Reactions to draft Scottish deal

Following the Scottish Referendum in 2014, the Smith Commission recommended a number of changes to the funding of the Scottish Budget.

The negotiations to agree these changes have been going on behind closed doors for some time now and in the past week, both the Westminster and Holyrood governments have provided us with their thoughts on the settlement.  Nicola Sturgeon gave her views at a recent ICAS event.

ICAS Chief Executive, Anton Colella, said: "This draft legislation provides an historic opportunity for positive and lasting reforms. We now need unprecedented levels of collaboration between future governments, parliaments, Whitehall and Holyrood departments to deliver these changes."

See his full response here.


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