News

  1. Time travel with Thomas Cook

    The demise of a package tour giant highlights changes throughout UK business over the last couple of decades, says Angus McCrone

  2. 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.

  3. HMRC Annual Report: feedback request

    HMRC’s Annual Report and Accounts 2018-19 was published on 18th July 2019. HMRC wants to ensure that, as a publication, the report continues to serve its purpose effectively - providing customers and stakeholders with the information they need and expect - and presenting it in the most useful and accessible way.

  4. 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.

  5. Tax: Marriage allowance opportunity

    With 5 April 2020 only six months away, Donald Drysdale notes the importance of this date for electing for ‘marriage allowance’ – not to be confused with ‘married couple’s allowance’.

  6. Insolvency technical update – October 2019

    Insolvency technical update – Your round-up of recent developments in insolvency.

  7. ICAS is futureproofing

    The future is coming whether we like it or not and ICAS is making changes to prepare, writes Mike McKeon in his latest column for The CA magazine.

  8. Mandatory disclosure: ICAS response

    ICAS has submitted a response to the HMRC consultation ‘International Tax Enforcement: disclosable arrangements’ and the related draft regulations, which will implement the EU directive (known as DAC 6) in the UK.

  9. Entitlement to zero rating

    Jan Garioch CA discusses a recent case, Immanuel Church v HMRC, which saw the First Tier Tribunal bring clarity to a common dispute.

  10. Scottish Budget constraints

    ICAS will participate again in the Fraser of Allander Institute’s ‘Scotland’s Budget Report’, to be launched on 12 November, but Donald Drysdale notes that the dates of the UK and Scottish Budgets are now uncertain.

  11. How to renew your ICAS membership

    Your 2020 ICAS membership subscription is ready for renewal.

  12. HMRC scores IR35 hat-trick

    HMRC wins a triple IR35 victory… but there is intense scrutiny of services provided by accountants/tax advisers and criticism of BBC by First Tier Tribunal judges

  13. VAT back on your Porsche

    HMRC is likely to take a closer look when a taxpayer claims exclusive business use of a Porsche. And particularly so when it’s parked at the taxpayer’s home, insured for social use and only the taxpayer has access to the keys.

  14. CAW launches new logo

    Chartered Accountants Worldwide launches logo for members to promote the value of the profession globally

  15. Do EU tax transparency tools work?

    Exchanges of tax information among member states have changed the EU tax compliance atmosphere dramatically over the past six years, as Donald Drysdale finds out.

  16. 8 tips for Charities SORP accounts

    Keith Purnell and Christine Scott set out eight tips for Charities SORP accounts success based on avoiding some common pitfalls.

  17. DAS regulations

    Steven Wood takes a final look at the Debt Arrangement Scheme (Scotland) Amendment Regulations 2019 following clarification of key points.

  18. The CA magazine: November 2019

    The November 2019 edition of the CA

  19. Delayed UK Budget will tax Holyrood

    Gradual divergence of income tax rates in Scotland and the rest of the UK is one thing, but Donald Drysdale wonders whether the differences are about to become unmanageable.

  20. Look to consumer experience for staff retention cues

    Staff retention discussions once centred around perks such as pool tables and ping pong, subsidised lunches and chill-out lounges. But research has moved well beyond such frivolity, and so are leading businesses – does customer experience strategy provide hints for the future?