Displaying 1-10 of 82 results
VAT rules change for GB-bought second-hand vehicles sold in Northern Ireland
- Article
- 31 Jan 2023
From 1 May 2023, businesses will no longer be able to use a margin scheme when buying second-hand vehicles in Great Britain and selling them in Northern Ireland.
How to avoid losing access to your agent account
- Article
- 31 Jan 2023
Failing to respond to an innocuous looking letter from HMRC can end up with your agent account being blocked. ICAEW’s Tax Faculty explains how to avoid this trap.
Britishvolt: does its demise mean trouble for the UK car industry?
- Article
- 30 Jan 2023
UK car production is increasingly pivoting towards electric vehicles – and battery production is a key element. Investment is vital, but the Britishvolt collapse will leave many asking where that will come from.
Jacobs: moving towards net zero
- Article
- 30 Jan 2023
The chief financial officer of professional services company Jacobs explains the company’s process of moving towards net zero.
ICAEW regulatory round-up: January 2023
- Newsletter
- 27 Jan 2023
Updates for ICAEW firms working in the regulated and supervised area(s) of probate and estate administration, audit, including local public audit, insolvency, DPB, consumer credit, quality assurance monitoring and anti-money laundering (AML).
ICAEW technical round-up: January 2023
- Newsletter
- 27 Jan 2023
This month’s top technical stories include eligibility for a working from home tax relief claim, HMRC guidance on the new penalty regime for late submission and payment of VAT returns, and changes in store for R&D tax relief.
How can auditors define material fraud?
- Article
- 27 Jan 2023
Assessing materiality with regards to fraud is a more nuanced process than it is sometimes represented. So how do auditors interpret it for a given audit and how should it be treated within standards and regulation?
How businesses approach fraud risk: the audit committee view
- Article
- 27 Jan 2023
What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.
Building a culture that cultivates professional judgement
- Article
- 27 Jan 2023
Professional judgement is a difficult part of the audit process to define and to apply in practice, including clarifying the differences between it and professional scepticism.
How auditors can effectively challenge management
- Article
- 27 Jan 2023
Challenging management has been a focus for auditors in recent years. Personal curiosity, an understanding of human nature and a supportive firm culture are critical for making it work.
Displaying 1-10 of 82 results
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