News

  1. The importance of finding a good tax agent

    Susan Cattell considers the latest ruling in a case which illustrates the importance of finding a good tax agent and raises questions about the provision of tax services.

  2. Charities: Let’s talk about impact

    Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.

  3. No-deal reality

    David Wood highlights the growing realism of a no-deal Brexit, and the latest flurries of new and updated guidance issued by the UK Government.

  4. Internal audit and governance

    Internal audit plays a key part in the corporate governance environment and this article considers its role.

  5. Options for Scotland’s council tax

    A report from the Resolution Foundation proposes options for reforming Scottish council tax, but Donald Drysdale finds some surprising omissions

  6. Forthcoming employment tax legislation

    Justine Riccomini examines the draft employment tax legislation proposed for Finance Bill 2019

  7. Employment Allowance becomes complex

    Justine Riccomini explains what is happening to the Employment Allowance and how it will affect employers.

  8. ICAS Scottish Taxes Resources

    Summary of available ICAS resources on Scottish Taxes

  9. CAs are changing the world

    ICAS chat to 2018’s One Young CA winner, Michael Scott, about the award’s influence on his professional growth and perception of what it means to be a CA.

  10. Recommended SDG Disclosures

    As organisations start to incorporate the UN SDGs within their business model, a consultation on a proposed framework for recommended disclosures is issued.

  11. VAT - Entitlement to recover

    Jan Garioch CA discusses a recent case, HMRC v Frank A Smart & Son Ltd, which saw the Supreme Court delve into the jurisprudence of the ECJ to find the answer.

  12. Distance learning with CAI

    ICAS offers members the opportunity to upskill their financial expertise through a number of specialist diplomas offered in partnership with Chartered Accountants Ireland (CAI).

  13. IR35 draft provisions

    Justine Riccomini takes us through the main points of the proposed legislation for inclusion in FA 2020 relating to IR35 in the private sector

  14. Suspicious activity reports: Seeking 'consent'

    AML - seeking 'consent' is not permission but a defence.

  15. The UK tax gap: A variety of views

    HMRC’s estimates of the UK tax gap never cease to attract controversy, and Donald Drysdale believes that public debate on their accuracy should be encouraged.

  16. Tax: MTD by any other name

    OTS considers simplified tax reporting and payment for the self-employed, Donald Drysdale sees this as a fresh opportunity to reshape parts of the MTD project.

  17. Supporting mental wellbeing for business

    With one third of accountants affected by poor mental wellbeing, there are costs in terms of health, happiness and productivity, say health experts Bupa.

  18. Brexit and the pound

    While the Bank of England has held out the prospect of rate hikes if Brexit goes smoothly, money markets are betting it may have to cut borrowing costs instead.

  19. Are you a critical thinker?

    Critical thinking is the ability to take a logical and well-reasoned approach to future planning and problem-solving - an essential trait for leaders and aspirational CAs.

  20. Tech – planning for the future

    ICAS has issued a new positioning paper and call for research which sets out the key issues and questions on the topic of intangibles.