ICAS.com | Issue 18 | December 2018 / January 2019
Jim Robertson CA: Chair of the Scottish Taxes Policy Forum
The Chair of the Scottish Taxes Policy Forum and ICAS Scottish Taxes Committee member, Jim Robertson shares his advice for a global tax career.
Mandatory Reporting of Cross-border arrangements
Susan Cattell explains why tax advisers and accountants need to consider the EU Directive (DAC 6) on mandatory reporting.
Tax: Entrepreneurs’ relief redrawn
Donald Drysdale examines developments in the legislation which provides for entrepreneurs’ relief.
£105,000 bill for not living at home
Philip McNeill looks at a recent case showing how long and expensive HMRC’s reach can be where facts fall outside the rules.
Also in this issue:
The jurisdiction of the Scottish FTT, allowances for trading and property, a tax roundtable from The CA and more...
How to use CA Tax