Tax

Featured

  1. 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.

Making tax digital

  1. Making Tax Digital

    Making Tax Digital is a key part of the government’s plans to make it easier for businesses to get their tax right.

  2. Professional Conduct in relation to Taxation

    Professional Conduct in Relation to Taxation has been updated making it easier to navigate with a new digital structure.

News in tax

  1. 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.

  2. 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.

  3. 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.

  4. 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.

Support and guidance

  1. Meet the ICAS Tax Team

    ICAS Director of Taxation Charlotte Barbour MA CA CTA (Fellow) introduces the Tax Team and explains what they do for members.

  2. Consultations and submissions

    A list of ICAS' previous consultations and submissions. With information on how you can have your say

Tax resources

  1. Tax resources

    From VAT to Corporation Tax, here’s everything the Chartered Accountant needs to know to stay informed about tax.