22-02-2024
Over the past decade, Scotland has made remarkable strides in renewable energy deployment, doubling its renewable generation capacity to c.15 Gigawatts (‘GW’) today. The Scottish Government has set ambitious targets to add an additional 20GW of capacity by 2030. Scottish businesses are at the heart of driving deployment and achieving Scotland’s Net Zero ambitions.
21-12-2023
On 19 December, Deputy First Minister Shona Robison presented the Scottish Budget for 2024 to 2025 to the Scottish Parliament.
26-10-2023
Quarterly analysis on each UK region covering growth, investment, and business confidence. The findings are based on telephone interviews with ICAEW Chartered Accountants that took place between 17 October to 15 December.
26-09-2023
Tax checks are needed before renewing certain licences on or after 2 October 2023. In Scotland this applies to licences to drive taxis and private hire cars, operate a booking office and to be a metal dealer. In Northern Ireland this applies to licences to drive taxis.
20-09-2023
In its response to a consultation on the UK’s oil and gas fiscal regime, ICAEW stressed the dangers of overreliance on oil and gas to meet current and future energy demand and highlighted the opportunities that can be created from investment in low carbon technology.
05-07-2023
Irina Cheburdanidze looks at how businesses are striving to reduce their carbon footprint and addresses the issue of accounting for carbon credits.
19-05-2023
The Tax Faculty expresses concern that the proposed output VAT liability would fall on the wrong person.
25-04-2023
The scheme that was due to commence in August will now be introduced in October 2025 at the earliest.
04-04-2023
ICAEW expresses disappointment at the scope of inherited interest rules and highlights possible improvements to the draft legislation.
28-02-2023
The 6% additional dwelling supplement (ADS) is charged on buying an additional residential property (dwelling) in Scotland. Revenue Scotland is consulting on changes to the rules, which will affect timelines, inherited property, small shares, divorce or separation, joint buyers, economic units, and local authorities.
02-02-2023
With an internationally recognised qualification behind you, the world really is your oyster. Two members tell us where the ACA qualification has taken them.
18-01-2023
Celebrating student success is a key part of ICAEW Scotland activities, and 2022 was no exception.