News

  1. AML as a competitive advantage

    You may not have considered the competitive advantages to having robust and convenient compliance systems in place say AML expers Amiqus..

  2. Payment of funeral expenses in sequestration

    AiB's notes for guidance for Trustee's (NFG) have been updated.

  3. Delay to VAT reverse charge announced

    In a dramatic reversal, HMRC announced last Friday that the introduction of VAT reverse charge in construction would be delayed by 12 months.

  4. ESEF tagging of accounts

    Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.

  5. Interview: Ian Smith CA

    Ian Smith, CEO of The Portfolio Partnership, about choosing opportunities to develop a meaningful career, scaling businesses, and track and field athletics.

  6. Interview with Peter Wood CA

    We talked to our host, Peter Wood CA, about his career and the choices that led him to his role as CEO with AllSaints.

  7. Planning a second career

    "Kirsty Dingwall, ICAS member and founder of Angelic Gluten Free, shares how her past experience set her up well for success in a completely different career."

  8. Networking at ICAS conferences

    Attending a conference with ICAS or the industry? Here are our top tips for making the most of the network opportunities on offer.

  9. Insolvency Technical Update - August 2019

    A monthly round up of insolvency related news.

  10. VAT - Entitlement to grouping

    Jan Garioch CA discusses a recent case, Baillie Gifford & Co v HMRC, which saw Scottish Partnerships hold centre stage.

  11. New thoughts on accounting for tax

    Donald Drysdale comments on a proposal on accounting for tax, offered by CAN as the first in a series of ‘corporate accountability standards’ to replace IFRS.

  12. CAs favour continued membership of the single market

    CAs have stated consistently that their preferred Brexit outcome is for the UK to remain in the single market, according to the ICAS Brexit Tracker.

  13. GMP equalisation: employer accounts

    Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.

  14. GMP equalisation: FTSE 100 accounts

    Christine Scott and Liz Duffy report on how FTSE 100 companies are accounting for GMP equalisation following the Lloyds judgement.

  15. Daily tax penalties north and south

    Recent Tax Tribunal decisions cause doubt on the effectiveness of UK-wide Taxes Management Act penalty provisions and Scottish tax legislation.

  16. This month in tax

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

  17. Internal audit consultations

    Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.

  18. HMRC on discovery – and ‘new’ land

    When a company faced tax on £1.2 million gain, HMRC failed to use the right remedy, and lost its right to collect the tax.

  19. Is two-tier audit inevitable?

    ICAS discuss whether a two-tier audit regime on the horizon

  20. 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.