(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 in England and Wales. Contact ICAEW for permission to reproduce this article., Practice Management, Tax

Growth, development and accounting: seeing the bigger picture

The Faculty has published its latest thought leadership report: Growth, development and accounting: seeing the bigger picture. This report examines the role of accounting in promoting economic growth and development. We consider the ways in which it does so by contributing to: the quality of management decisions, the volume and quality of investment, and the… Read More Growth, development and accounting: seeing the bigger picture

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Tax

The default solution for world trade

Would World Trade Organisation trading rules cause even more headaches for the UK? It’s certainly possible… By Crona Brady Should all other trade arrangements fail, setting tariffs and quotas under the World Trade Organisation (WTO) trading model might prove tricky for the UK. There have been a host of uncertainties throughout the Brexit process, but… Read More The default solution for world trade

(c) Chartered Accountants Australia and New Zealand. Contact Chartered Accountants Australia and New Zealand for permission to reproduce this article., Tax

Facial share

By Toby Fehily A beard tax? Not by the hairs of our chinny chin chins, says the Beard Liberation Front. A rift tore through the United Kingdom last year, threatening to plunge the country into chaos. It wasn’t Brexit, nor even the English soccer team’s shock loss to Iceland, but a British barber who believed… Read More Facial share