This publication is produced quarterly by the Insolvency Technical Department and is available to download in PDF Format.

Scottish Taxes

ICAS has a core role in working positively and constructively to advise policy makers in Westminster and Holyrood on devolved tax legislation and its interaction with UK-wide tax legislation.

Management accounting course

A one day course showing management accounting delegates how to make budgeting and planning decisions more effectively

FRS 102 Emerging issues course

This course will address the practical challenges and emerging issues which arose from transition with best practice solutions.

ACCA TRE Pathways to CA

The pathway route allows members of an approved accounting body the opportunity to become a member of ICAS and use the exclusive ‘CA’ designation.


As a member you can get access to a range of exclusive discounts on iPads, iPods and Macs with Apple.

AON Motor

Get comprehensive cover with this motor insurance scheme by AON. They offer an annual fixed rate exclusive CAs.

HMRC: Responsible for leap years?

One of the oddest questions recently addressed by a tax tribunal was whether HMRC was responsible for 2016 being a leap year. While this might seem to be moving into the realms of fantasy, Philip McNeill shows that it has a very practical application to corporation tax penalties in a digital world.

FRC to be reviewed

Independent Review of the Financial Reporting Council to be undertaken by Sir John Kingman

LBTT Group Relief Consultation

When the Scottish Government issued a consultation document proposing to amend the legislation to rectify unintended consequences relating to group relief, ICAS responded. Justine Riccomini sets out the main issues.


Save with Hertz - 10% off best available rates for ICAS members

Five questions on pensions

As part of ICAS’ Challenging Conversations thought-leadership initiative, Christine Scott considers five key questions about the future of pension provision in the UK.