Displaying 1-10 of 37 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 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 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 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 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 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 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 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.
Displaying 1-10 of 37 results