Displaying 1-50 of 124 results
ICAEW REP 123/21 Finance No 2 Bill 2021-22: CL 94 & SCH 15: Notification of uncertain tax treatment
- Representation
- 23 Dec 2021
- PDF (251kb)
A response dated 12 October 2021 to a consultation published by HoL on 11 October 2021.
ICAEW REP 122/21 Finance No2 Bill 202122 Cl94 Sch15 Notification of uncertain tax treatment
- Representation
- 23 Dec 2021
- PDF (187kb)
A response dated 7 December 2021 to a consultation published by HMRC on 4 November 2021.
ICAEW REP 121/21 COVID19 Support Hospitality Sector: A letter from Michael Izza to Rt Hon Rishi Sunak
- Representation
- 21 Dec 2021
- PDF (161kb)
ICAEW published a letter from Michael Izza to the Rt. Hon. Rishi Sunak, Chancellor of the Exchequer, COVID-19 Support: Hospitality Sector on 20 December 2021.
ICAEW REP 120/21 Future of the EU Economic Governance
- Representation
- 21 Dec 2021
- PDF (170kb)
A response dated 21 December 2021 to a consultation published by EC on 19 October 2021.
ICAEW REP 119/21 CP21-30 Debt Packagers - proposals for new rules
- Representation
- 21 Dec 2021
- PDF (139kb)
A response dated 20 December 2021 to a consultation published by FCA on 17 November 2021.
ICAEW REP 118/21 Management commentary
- Representation
- 16 Dec 2021
- PDF (214kb)
A response dated 15 December 2021 to a consultation published by IASB in May 2021.
ICAEW REP 107/21 Transparent consultation: A methodology promoting standardized natural capital accounting for business
- Representation
- 09 Dec 2021
- PDF (250kb)
A response dated 14 December 2021 to consultation published by Capital Coalition on 28 July 2021.
ICAEW REP 111/21 Local government finance system overview and challenges
- Representation
- 09 Dec 2021
- PDF (157kb)
ICAEW’s submission to the Public Accounts Committee into the Local Government Finance System: Overview and Challenges emphasised that the government needs to address the issues in local authority audit and reporting as a matter of priority.
ICAEW REP 116/21 Briefing for MPs on Economic Crime
- Representation
- 08 Dec 2021
- PDF (182kb)
Text of ICAEW briefing for MPs on proposed economic crime reforms, dated 1 December 2021.
ICAEW REP 117/21 UK secondary capital raising review
- Representation
- 06 Dec 2021
- PDF (133kb)
A response dated 2 December 2021 to a consultation published by HMT on 12 October 2021.
ICAEW REP 115/21 Revisions to recommendation 24 and the interpretive note
- Representation
- 02 Dec 2021
- PDF (175kb)
A response dated 1 December 2021 to a consultation published by Financial Action Taskforce on 21 October 2021.
ICAEW REP 114/21 Strategy and work program 2019-2023 – Mid-period work program
- Representation
- 30 Nov 2021
- PDF (144kb)
A response dated 30 November 2021 to a consultation published by IPSASB on 28 July 2021.
ICAEW REP 113/21 Proposed amendments relating to the supervision of audits Involving other auditors and proposed auditing standard—dividing responsibility for the audit with another accounting firm
- Representation
- 30 Nov 2021
- PDF (268kb)
A response dated 30 November 2021 to a consultation published by PCAOB on 28 September 2021.
ICAEW REP 112/21 Cash received via electronic transfer as settlement for a financial asset (IFRS 9)
- Representation
- 25 Nov 2021
- PDF (113kb)
A response dated 25 November 2021 to a consultation published by IASB in September 2021.
ICAEW REP 110/21 Data - A new direction
- Representation
- 22 Nov 2021
- PDF (210kb)
A response dated 19 November 2021 to a consultation published by DCMS on 10 September 2021.
ICAEW REP 109/21 Proposed revisions to the audit firm governance code
- Representation
- 22 Nov 2021
- PDF (200kb)
A response dated 18 November 2021 to a consultation published by FRC in August 2021.
IFRS 17 letter to the IASB - Nov 2021
- Representation
- 18 Nov 2021
- PDF (597kb)
A letter drafted by ICAEW members from UK insurers and accounting firms following UK Endorsement Board’s suggestion of engagement with the IASB on the alternative approaches to the contractual service margin amortisation for annuity contracts under IFRS 17.
ICAEW REP 108/21 FRC request for views to inform the periodic review of FRS 102
- Representation
- 12 Nov 2021
- PDF (232kb)
A response dated 12 November 2021 to a consultation published by the FRC in March 2021.
ICAEW REP 106/21 Call for comments on Draft endorsement criteria assessment annual improvements and narrow-scope amendments
- Representation
- 05 Nov 2021
- PDF (277kb)
A response dated 5 November 2021 to a consultation published by UKEB in September 2021.
ICAEW REP 105/21 Reliance on ICAEW firms undertaking tax work
- Representation
- 05 Nov 2021
- PDF (350kb)
This paper was first published as TAXREP 32/13 in May 2013 and now has been thoroughly revised and republished to reflect the current (2021) ICAEW framework and standards. The purpose of the paper is to highlight the high technical and ethical standards to which ICAEW chartered accountants must operate and it has been republished as part of the ICAEW response to the continuing discussions about raising standards in the tax services market.
ICAEW REP 104/21 Disclosure requirements in IFRS standards – a pilot approach – proposed amendments to IFRS 13 and IAS 19
- Representation
- 05 Nov 2021
- PDF (304kb)
A response dated 5 November 2021 to a consultation published by IASB in March 2021.
ICAEW REP 103/21 Reporting rules for digital platforms
- Representation
- 21 Oct 2021
- PDF (260kb)
Proposals to require digital marketplaces to report sellers’ incomes to HMRC could impose significant burdens, cautions ICAEW in this consultation response. The plans highlight the complexity of compiling accurate data and the need for broader tax reforms.
ICAEW REP 102/21 Diversity and inclusion on company boards and executive committees
- Representation
- 20 Oct 2021
- PDF (225kb)
A response dated 20 October 2021 to a consultation published by FCA on 28 July 2021.
ICAEW REP 101/21 Amendments to the Money Laundering Terrorist Financing and Transfer of Funds
- Representation
- 14 Oct 2021
- PDF (225kb)
A response dated 13 October 2021 to a consultation published by HMT on 21 July 2021.
ICAEW REP 100/21 Call for Evidence Review of the UK's AML/CFT regulatory and supervisory regime
- Representation
- 14 Oct 2021
- PDF (382kb)
A response dated 13 October 2021 to a consultation published by HMT on 21 July 2021.
ICAEW REP 99/21 Residential property developer tax
- Representation
- 14 Oct 2021
- PDF (469kb)
A response dated 13 October 2021 to a consultation published by HMT on 20 September 2021.
ICAEW REP 98/21 Review of Solvency II Reporting (Phase 1)
- Representation
- 11 Oct 2021
- PDF (175kb)
A response dated 8 October 2021 to a consultation published by PRA on 8 July 2021.
ICAEW REP 97/21 Spending review 2021 - A financial platform for delivery
- Representation
- 05 Oct 2021
- PDF (110kb)
A submission in advance of the Autumn 2021 Spending Review dated 30 September 2021 by the ICAEW Public Sector team in response to an invitation issued by HMT on 7 September 2021. The submission argues it is vital that the Spending Review establishes a firm financial platform for the government to deliver on its plans and that the three principles of Stable Funding, Fiscal Resilience, and Financial Capability should be at its heart.
ICAEW REP 96/21 Reforming competition and consumer policy
- Representation
- 04 Oct 2021
- PDF (143kb)
A response dated 1 October 2021 to a consultation published by BEIS on 20 July 2021.
ICAEW REP 95/21 Autumn Budget 2021 representations - Building a modern tax system
- Representation
- 04 Oct 2021
- PDF (248kb)
A response dated 5 October 2021 to a consultation published by HMT on 30 September 2021, including ICAEW’s Tax Faculty customary pre-Budget letter to the Financial Secretary to the Treasury. It calls for the acceleration of work to build a modern tax system, while urging a “manageable pace” of transition, it cautions against implementing tax changes without consultation, such as the new Health and Social Care Levy.
ICAEW REP 94/21 Reforming the framework for better regulation
- Representation
- 04 Oct 2021
- PDF (323kb)
A response dated 1 October 2021 to a consultation published by BEIS on 20 July 2021.
ICAEW REP 93/21 Diversity and inclusion in the financial sector - working together to drive change
- Representation
- 30 Sep 2021
- PDF (362kb)
A response dated 30 September 2021 to a consultation published by FCA on 7 July 2021.
ICAEW REP 92/21 Third IASB Agenda
- Representation
- 28 Sep 2021
- PDF (231kb)
A response dated 27 September 2021 to a consultation published by IASB in March 2021.
ICAEW REP 91/21 Initial application of IFRS 17 and IFRS 9 - comparative information
- Representation
- 28 Sep 2021
- PDF (182kb)
A response dated 27 September 2021 to a consultation published by IASB in July 2021.
ICAEW REP 90/21 UK Prospectus regime review
- Representation
- 27 Sep 2021
- PDF (166kb)
A response dated 24 September 2021 to a consultation published by HMT on 1 July 2021.
ICAEW REP 89/21 MHCLG consultation
- Representation
- 22 Sep 2021
- PDF (297kb)
ICAEW welcomes the opportunity to respond to the Ministry of Housing, Communities and Local Government’s (MHCLG) technical consultation on the local audit framework published on 28 July.
ICAEW REP 88/21 Primary markets effectiveness review
- Representation
- 20 Sep 2021
- PDF (196kb)
A response dated 20 September 2021 to a consultation published by FCA on 5 July 2021.
ICAEW REP 87/21 Changes to the accounting direction
- Representation
- 20 Sep 2021
- PDF (134kb)
A response dated 20 September 2021 to a consultation published by RSH on 14 July 2021.
ICAEW REP 86/21 Notification of uncertain tax treatments
- Representation
- 15 Sep 2021
- PDF (584kb)
Draft legislation and guidance implementing the government’s plans for large businesses to report uncertain tax positions will introduce additional complexity and not provide the clarity taxpayers need, ICAEW warns in its response to HMRC's consultation.
ICAEW REP 85/21 Promoters of tax avoidance schemes
- Representation
- 14 Sep 2021
- PDF (467kb)
Draft legislation aimed at tackling promoters of tax avoidance schemes includes subjective terms and tests which are open to interpretation, says ICAEW in its response to HMRC's consultation. The terms should be amended or HMRC guidance created outlining its interpretation to avoid confusion.
ICAEW REP 84/21 Government engagement on implementation of the trade and cooperation agreement
- Representation
- 14 Sep 2021
- PDF (174kb)
A response dated 14 September 2021 to a consultation published by the Cabinet office on 9 August 2021.
ICAEW REP 83/21 Enhancing climate-related disclosures by standard listed companies
- Representation
- 13 Sep 2021
- PDF (182kb)
A response dated 10 September 2021 to a consultation published by FCA in July 2021.
ICAEW 82/21 DP 2020/2 Business combinations under common control
- Representation
- 06 Sep 2021
- PDF (366kb)
A response dated 1 September 2021 to a consultation published by IASB in November 2020.
ICAEW REP 81/21 National security and investment Act 2021
- Representation
- 31 Aug 2021
- PDF (181kb)
A response dated 31 August 2021 to a consultation published by BEIS on 20 July 2021.
ICAEW REP 80/21 Corporate criminal liability
- Representation
- 31 Aug 2021
- PDF (192kb)
A response dated 31/08/21 to a consultation published by the Law Commission on 9 June 2021.
ICAEW REP 79/21 Power to block listings on grounds of national security
- Representation
- 31 Aug 2021
- PDF (159kb)
A response dated 27 August 2021 to a consultation published by HMT on 7 June 2021.
ICAEW REP 78/21 BEIS inquiry into net zero governance
- Representation
- 31 Aug 2021
- PDF (212kb)
A response dated 27 August 2021 to a consultation published by BEIS on 24 June 2021.
ICAEW REP 77/21: Basis Period Reform
- Representation
- 31 Aug 2021
- PDF (313kb)
Pushing through proposals to change basis periods ahead of the expansion of Making Tax Digital will cause as many problems as it solves and would be a backwards step for affected businesses, warns ICAEW in its response to HMRC's consultation on aligning basis periods with the tax year. ICAEW has urged the government not to implement to proposals.
ICAEW REP 76/21 The IAASB's Work Plan for 2022-2023
- Representation
- 09 Aug 2021
- PDF (205kb)
A response dated 3 August 2021 to a consultation published by IAASB In May 2021.
ICAEW REP 75/21 FCA guidelines on the disclosure requirements under the prospectus regulation and guidance on specialist issuers, TN/619.1
- Representation
- 02 Aug 2021
- PDF (155kb)
A response dated 30 July 2021 to a consultation published by FCA on 24 June 2021.
Displaying 1-50 of 124 results