Tax

Featured

  1. ICAS Tax policy positions: the ICAS role

    ICAS’s Tax policies are aimed at addressing issues with the tax system in UK and beyond. See all ICAS Tax policy positions here

Tax resources

  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

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

  3. 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.

News in Tax

  1. Tax and location

    Philip McNeill looks at a recent VAT case and notes a surprising Scottish outcome.

  2. The New Trust Registration Service

    Susan Cattell explains that the new ‘micro-service’ version of the Trust Registration Service is now available in ‘private beta’. Agents can request access, but clients will need to provide a ‘digital handshake’ to authorise an agent to access TRS on their behalf.

  3. Prison doctors end up in court

    Jan Garioch CA discusses a recent case, Archus Trading Ltd v HMRC, which saw the FTT consider whether exemption could apply in the arrangements to provide medical services at HMP Kilmarnock. It ignored HMRC’s interpretation of its own guidance and focused on facts.

  4. Termination payments – the latest intelligence

    Justine Riccomini explains the most recent changes to termination payments legislation

Support and guidance

  1. ICAS tax governance

    Introducing the ICAS Tax Board, its committees and working group.

Consultations and submissions

  1. Consultations and submissions

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