News in Professional resources

  1. Scottish charities guidance for CAs

    ICAS Charities Panel Guidance for ICAS members acting for Scottish charities.

  2. IFS Green Budget sets the scene

    The IFS Green Budget gives an independent view of the UK economy, and Donald Drysdale finds that it provides a useful perspective on various economic and fiscal options.

  3. A tale of two companies: EBTs and company liquidation

    Employee Benefit Trusts (EBTs) featured in two recent High Court cases. In both cases the liquidators took action to recover monies from the directors in view of substantial tax debts arising from ‘aggressive tax planning’ with EBTs.

  4. Response to IESBA role and mindset

    Ann Buttery reports on the ICAS Ethics Board’s response to the IESBA Exposure Draft on the role and mindset expected of professional accountants.

  5. Revised UK Going Concern standard

    Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.

  6. Want to affect tax policy-making?

    Having gained valuable experience participating in the ICAS Tax Board and its committees during his career to date, Donald Drysdale encourages others to do the same.

  7. Tax policy reforms slowing globally

    As the OECD reports a slowing down of tax policy reforms in developed countries, Donald Drysdale wonders whether the next UK Budget will follow any of the perceived trends.

  8. Simplifying tax on key life events

    Donald Drysdale studies the new OTS report on life events, and finds that Scottish taxpayers in ‘net pay’ pension schemes may be disadvantaged.

  9. Do you go to tax discussion groups?

    ICAS encourages its members to include attendance at tax discussion groups within their CPD, and Donald Drysdale reflects on the advantages of this.

  10. ICAS pre-budget 2019 commentary

    ICAS contributes to Fraser of Allander Institute's 2019 pre-budget commentary

  11. Employment tax hot topics

    Justine Riccomini tells us what the 12 hot topics in employment tax are for 2019 so far.

  12. MTD for VAT first submissions – what we have learnt

    With some important milestones passed, how is MTD for VAT shaping up?

  13. Tax abuse and insolvency

    Steven Wood considers draft legislation to tackle tax abuse using company insolvencies.

  14. Top risks for internal auditors

    A report published by the European Confederation of Institutes of Internal Auditing (ECIIA) highlights the top risks currently faced by organisations.

  15. Pension proceeds in sequestration

    Steven Wood reviews a recent decision regarding a pension payment made to a debtor from an approved pension arrangement.

  16. Insolvency Rules 2018: A further update

    Steven Wood looks at some of the further issues that have arisen following the introduction of the Scottish Insolvency Rules 2018.

  17. The problem with palm oil

    What exactly is palm oil and why is there a problem with its use in certain products? Here are some key facts

  18. New ICAS Code of Ethics for 2020

    Ann Buttery explains what’s new in the 2020 Revised and Restructured ICAS Code of Ethics

  19. Charities: Accounting for change

    Scott Jeffrey, main presenter for our 2019 ICAS Charities Update course, gives a taster of what this year’s update will cover.

  20. This month in tax

    Justine Riccomini advises on the key tax webinars, seminars and learning opportunities that CAs and tax professionals should be aware of in November and ahead.