ICAEW.com works better with JavaScript enabled.

Viewpoints on the news

Opinions and news analysis, covering the worlds of business and accountancy.

IR35 reforms: threat or opportunity?

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

5MLD proposal: new rules to extend TRS

HM Treasury has published its consultation on the extension of the Trust Registration Service (TRS) as required under the Fifth Money Laundering Directive (5MLD).

Presentation of financial statements – a new IFRS on the horizon

19 February 2020: in December 2019, the IASB issued extensive proposals which aim to improve how information is communicated in the financial statements, with a particular focus on the statement of profit or loss, writes Sarah Dunn, Technical Manager in ICAEW's Financial Reporting Faculty.

Coronavirus, supply chains and insurance

14 February 2020: coronavirus reports are shocking and sad; but the outbreak also has impacts for business. We ask ICAEW’s business and financial services experts how the virus should shift business thinking.

Two new records for self assessment filing in January 2020

13 February 2020: self assessment filing has returned two new records. First, a record-breaking 10.4m customers filed online; and second, the total number of customers who submitted their self assessment tax return by the 31 January deadline was 11.1m, another record.

Why fast-tracking scientists’ entry to the UK is good for business

11 February 2020: the government’s announcement that there will be a boost for UK science with the offer of unlimited visas to the world's top scientists seems, at first sight, to be tangential to business. But this is why it could be a shot in the arm. Jo Murray reports.

Inheritance tax: is radical reform really needed?

11 February 2020: radical reforms to the inheritance tax regime are once again on the table after a cross-party group of MPs presented the fruits of a year-long investigation into ways to streamline current rules. But will this result in any meaningful change?

Showing 20 of 66 items