Displaying 1-50 of 97 results
ICAEW REP 098/22 The offer timetable in a competitive situation
- Representation
- 03 Jan 2023
- PDF (148kb)
A response dated 22 December 2022 to a consultation published by the Takeover Panel on 19 October 2022.
ICAEW REP 097/22 Miscellaneous code amendments
- Representation
- 03 Jan 2023
- PDF (176kb)
A response dated 22 December 2022 to a consultation published by the Takeover Panel on 19 October 2022.
ICAEW REP 096/22 Discretionary visitor levy for local authorities
- Representation
- 07 Dec 2022
- PDF (402kb)
A response dated 7 December 2022 to a consultation published by the Welsh Government on 20 September 2022.
ICAEW REP 095/22 BEIS Accounts 2021-22
- Representation
- 25 Nov 2022
- PDF (177kb)
Evidence dated 25 November 2022 to the House of Commons’ Public Accounts Committee (PAC) inquiry on the Department for Business, Energy and Industrial Strategy (BEIS) annual report and accounts 2021/22.
ICAEW REP 094/22 House of Lords Economic Affairs Committee Finance Bill Sub Committee enquiry into Finance Bill 2022-23
- Representation
- 17 Nov 2022
- PDF (295kb)
ICAEW’s Tax Faculty provided both oral and written evidence to the House of Lords Economic Affairs Committee Finance Bill Subcommittee on proposed changes to the R&D tax relief regime.
ICAEW REP 093/22 DLUHC consultation on infrastructure assets
- Representation
- 07 Nov 2022
- PDF (220kb)
A response dated 7 November 2022 to a consultation published by the Department for Levelling Up, Housing and Communities on 27 October 2022. ICAEW's response to the consultation reluctantly supports a temporary solution to the infrastructure assets issues but calls for wording amendments to ensure Statutory Instrument has the intended effect.
ICAEW REP 092/22 Prudential Regulation Authority: Model risk management principles for banks
- Representation
- 07 Nov 2022
- PDF (313kb)
A response dated 21 October 2022 to a consultation published by the Prudential Regulation Authority on 21 June 2022. (Submitted as ICAEW REP 6/22)
ICAEW REP 091/22 Hybrid and distance working OTS review
- Representation
- 31 Oct 2022
- PDF (400kb)
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
ICAEW REP 90/22 Net Zero Review Call for Evidence
- Representation
- 27 Oct 2022
- PDF (171kb)
A response dated 27 October 2022 to a consultation published by the Department for Business, Energy and Industrial Strategy on 29 September 2022.
ICAEW REP 088/22 Personal Insolvency Regime
- Representation
- 21 Oct 2022
- PDF (311kb)
A response dated 21 October 2022 to a call for evidence published by the Insolvency Service on 5 July 2022.
ICAEW REP 089/22 ARGA Funding Consultation
- Representation
- 21 Oct 2022
- PDF (295kb)
A response dated 21 October to a consultation published by the FRC in July 2022.
ICAEW REP 087/22 IPSASB consultation - Natural Resources
- Representation
- 18 Oct 2022
- PDF (289kb)
A response dated 17 October 2022 to a consultation published by the International Public Sector Accounting Standards Board (IPSASB) on 9 May 2022.
ICAEW REP 086/22 Draft funding and investment strategy and amendment regs 2023
- Representation
- 17 Oct 2022
- PDF (160kb)
A response dated 17 October 2022 to a consultation published by Department for Work and Pensions on 26 July 2022.
ICAEW REP 085/22 Improving the data HMRC collects from its customers
- Representation
- 12 Oct 2022
- PDF (347kb)
A response dated 12 October 2022 to a consultation published by HMRC on 20 July 2022.
Joint ICAEW-CIPFA REP 084/22 Future of the IFRS 9 statutory override
- Representation
- 07 Oct 2022
- PDF (148kb)
A joint response with CIPFA dated 7 October 2022 to the Department for Levelling Up, Housing and Communities’ consultation on the future of the IFRS 9 statutory override. The response calls for the override to end as soon as possible because not recognising fair value movements on pooled funds in the general fund risks undermining effective risk management.
ICAEW REP 083/22 Narrow scope amendments to ISA 260 (revised) and ISA 700 (revised)
- Representation
- 04 Oct 2022
- PDF (204kb)
A response dated 4 October 2022 to a consultation published by the IAASB on 6 July 2022.
ICAEW REP 082/22 Implementation of two UNCRITICAL model laws
- Representation
- 29 Sep 2022
- PDF (112kb)
A response dated 29 September 2022 to a consultation published by The Insolvency Service on 7 July 2022.
ICAEW REP 080/22 - UKEB - DECA - 2021 Narrow-scope amendments
- Representation
- 28 Sep 2022
- PDF (281kb)
A response dated 27 September 2022 to a consultation published by the UK Endorsement Board (UKEB) on 4 July 2022.
ICAEW REP 081/22 Establishing a pro-innovation approach to regulating AI - call for evidence
- Representation
- 27 Sep 2022
- PDF (204kb)
A response dated 26 September 2022 to a call for evidence published by the Department for Digital, Culture, Media and Sport (DCMS) on 18 July 2022.
ICAEW REP 078/22 PCP 2022/2 - Presumptions of the definition of "acting in concert" and related matters
- Representation
- 26 Sep 2022
- PDF (224kb)
A response dated 23 September 2022 to a consultation published by the Takeover Panel on 26 May 2022.
ICAEW REP 079/22 Digitalising business rates - connecting business rates and tax data
- Representation
- 23 Sep 2022
- PDF (242kb)
A response dated 23 September 2022 to a consultation published by HMRC on 20 July 2022.
ICAEW REP 047/22 Whole of Government Accounts
- Representation
- 22 Sep 2022
- PDF (249kb)
ICAEW’s evidence to the House of Commons Public Accounts Committee’s inquiry into the 2019/20 Whole of Government Accounts highlighted their importance and called for action to ensure the target of publishing the Accounts within 9 months of the financial year-end is met in future years.
ICAEW REP 073/22 R&D Tax Relief Reform
- Representation
- 16 Sep 2022
- PDF (171kb)
A response dated 14 September 2022 to a consultation published by HMRC on 20 July 2022.
ICAEW REP 074/22 Double taxation relief foreign nominal rates
- Representation
- 16 Sep 2022
- PDF (140kb)
A response dated 14 September 2022 to a consultation published by HMRC on 20 July 2022.
ICAEW REP 076/22 Consultation on the 2022 revision of Practice Note 10
- Representation
- 16 Sep 2022
- PDF (297kb)
ICAEW’s response to the Public Audit Forum’s consultation on revisions to Practice Note 10: Audit of Financial Statements and Regularity of Public Sector Bodies in the United Kingdom calls for further guidance to ensure that public sector auditors tailor their approach to the risks facing public sector bodies.
ICAEW REP 075/22 The UK single trade window consultation on features to inform design and legislation
- Representation
- 16 Sep 2022
- PDF (260kb)
A response dated 15 September 2022 to a consultation published by the Cabinet Office and HMRC on 21 July 2022.
ICAEW REP 072/22 IPSASB Consultation - Advancing Public Sector Sustainability Reporting
- Representation
- 16 Sep 2022
- PDF (208kb)
A response dated 9 September 2022 to a consultation published by the International Public Sector Accounting Standards Board (IPSASB) on 9 May 2022.
ICAEW REP 070/22 PCAOB Strategic Plan 2022-2026
- Representation
- 06 Sep 2022
- PDF (245kb)
A response dated September 2022 to a consultation published by the PCAOB on 16 August 2022.
ICAEW REP 071/22 Raising standards in the tax profession - protecting customers claiming tax repayment
- Representation
- 06 Sep 2022
- PDF (255kb)
A response dated 6 September 2022 to a consultation published by HMRC on 22 June 2022.
ICAEW REP 069/22 Charity Commission Annual Return 2023
- Representation
- 01 Sep 2022
- PDF (343kb)
A response dated 1 September 2022 to a consultation published by the Charity Commission on 9 June 2022.
ICAEW REP 068/22 De-Fi crypto assets call for evidence
- Representation
- 30 Aug 2022
- PDF (178kb)
A response dated 30 August 2022 to a consultation published by the HMRC on 5 July 2022.
ICAEW REP 067/22 Firm-Level Audit Quality Indicators
- Representation
- 22 Aug 2022
- PDF (232kb)
A response dated 18 August 2022 to a consultation published by the FRC in June 2022.
ICAEW REP 065/22 EFRAG ESRSs
- Representation
- 05 Aug 2022
- PDF (174kb)
A letter of response submitted on 5 August 2022 to EFRAGs draft European Sustainability Reporting Standards.
ICAEW REP 063/22 FRED 80 - Draft Amendments to FRS 100
- Representation
- 04 Aug 2022
- PDF (357kb)
A response dated 3 August 2022 to a consultation published by the FRC in May 2022.
ICAEW REP 064/22 Primary Market Effectiveness Review Feedback and Further Discussion
- Representation
- 01 Aug 2022
- PDF (222kb)
A response submitted on 1 August 2022 to a consultation published by the Financial Conduct Authority on 26 May 2022.
ICAEW REP 062/22 Making Tax Digital Income Tax Notices
- Representation
- 01 Aug 2022
- PDF (145kb)
A response submitted on 29 July 2022 to a consultation published by HMRC on 1 July 2022.
ICAEW REP 057/22 ISSB S1 General Disclosure Requirements
- Representation
- 29 Jul 2022
- PDF (448kb)
A response submitted on 28 July 2022 to a consultation published by the ISSB on 31 March 2022.
ICAEW REP 061/22 Business Rates 2023 revaluation transitional arrangements
- Representation
- 29 Jul 2022
- PDF (145kb)
A response submitted on 29 July 2022 to a consultation published by the Department for Levelling Up, Housing & Communities on 30 May 2022.
ICAEW REP 056/22 ISSB S2 Climate Related Disclosures
- Representation
- 28 Jul 2022
- PDF (505kb)
A response submitted on 28 July 2022 to a consultation published by the ISSB on 31 March 2022.
ICAEW REP 060/22 Access to paper CGT PPD forms - letter to Emma McGuire
- Representation
- 26 Jul 2022
- PDF (140kb)
A letter sent to Emma McGuire on 25 July 2022 by Caroline Miskin, Senior Technical Manager Digital Taxation, ICAEW.
ICAEW REP 059/22 VAT administrative cooperation and the fight against fraud
- Representation
- 25 Jul 2022
- PDF (143kb)
A response submitted on 25 July 2022 to a consultation published by European Commission on 27 June 2022.
ICAEW REP 058/22 Solvency II
- Representation
- 22 Jul 2022
- PDF (285kb)
A response submitted on 21 July 2022 to a consultation published by HM Treasury on 28 April 2022.
ICAEW REP 055/22 Proposed ISA UK 600 Revised Invitation to Comment and Impact Assessment
- Representation
- 07 Jul 2022
- PDF (153kb)
A response submitted on 7 July 2022 to a consultation published by the FRC on 8 April 2022.
ICAEW REP 054/22 Potential reforms to UK capital allowances regime
- Representation
- 29 Jun 2022
- PDF (217kb)
Comment submitted on 29 June 2022 to a paper published by HM Treasury on 9 May 2022.
ICAEW REP 053/22 Update to Green Finance Strategy call for evidence
- Representation
- 24 Jun 2022
- PDF (323kb)
A response submitted on 22 June 2022 to a consultation published by the Department for Business, Energy and Industrial Strategy on 12 May 2022.
ICAEW REP 052/22 SEC climate related disclosures
- Representation
- 21 Jun 2022
- PDF (180kb)
A response letter submitted on 20 June 2022 to a proposed rule published by the Securities and Exchange Commission on 21 March 2022.
ICAEW REP 050/22 Proposed technology revisions to the Code of Ethics
- Representation
- 17 Jun 2022
- PDF (245kb)
A response submitted on 16 June 2022 to a consultation published by the International Ethics Standards Board for Accountants on 18 February 2022.
ICAEW REP 051/22 HMRC Service Levels - Joint professional bodies letter
- Representation
- 16 Jun 2022
- PDF (647kb)
A letter sent to HMRC on 15 June 2022 by ICAEW, CIOT, ATT and ICAS.
ICAEW REP 049/22 Urgent Consultation on Temporary Changes to the Code
- Representation
- 15 Jun 2022
- PDF (264kb)
ICAEW’s response to CIPFA LASAAC Local Authority Accounting Code Board (CIPFA LASAAC) urgent consultation on temporary changes to the Code of Practice on Local Authority Accounting in the United Kingdom to resolve issues relating to the reporting of infrastructure assets calls for the local audit system leader to develop a ‘whole system’ solution to help local authorities improve their record keeping. Despite significant concerns about temporary reductions in accounting standards, ICAEW accepts the need for a temporary solution to prevent the issue causing further delay to the completion of 20...
ICAEW REP 048/22 The venture capital market
- Representation
- 10 Jun 2022
- PDF (244kb)
A response submitted on 10 June 2022 to a call for evidence published by the Treasury Committee on 28 April2022.
Displaying 1-50 of 97 results