(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Brexit

Brexit: the time has come for clarity

The provisional agreement thrashed out between the UK and European Union in December does not do enough to clarify what the transition to Brexit will mean for business. That is the verdict of nearly seven out 10 Chartered Accountants in the latest ICAS Brexit Tracker survey. The survey asked respondents whether they found the provisional… Read More Brexit: the time has come for clarity

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Tax

The right way to declare and pay dividends

By Philip McNeill, Head of Taxation (Tax Practice and Owner Managed Business Taxes) There’s a right way to declare and pay dividends. Getting it wrong can have serious consequences – particularly for close company clients, but potentially for advisers as well, explains Philip McNeill. Back to basics Dividends are not dividends unless they are properly… Read More The right way to declare and pay dividends

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Fraud

ICAS members join forces against corruption

Corruption is a big issue internationally, not just from an ethics point of view but also economically. The UN says that every year around the globe over US$1tn is paid in bribes and a further US$2.6tn is stolen or goes missing as a result of corruption. That’s over 5% of global GDP. Corruption negatively affects… Read More ICAS members join forces against corruption

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Business Management

How to prepare for GDPR

By David Menzies CA, Director of Practice, ICAS With just under three months remaining until the General Data Protection Regulations (GDPR) come into effect in the UK on 25 May 2018, David Menzies looks at how firms can be preparing for GDPR and how ICAS will provide support in this area. By now, all practitioners… Read More How to prepare for GDPR