Tax Representations
The Tax Faculty publishes its responses to consultation exercises by the revenue departments as Tax Representations.
Tax Representations are numbered sequentially in the year of publication, i.e. 31/99, 1/00 etc.
A summary and the full text of every Tax Representations published since 1 January 1999 is included. Tax representations issued before that date were known as Tax Technical Releases (TRs).
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TAXREP 82/08 (PDF 50kb/5 pages)
17-November-2008
Tax law rewrite: Bills 6 (Corporation tax) and 7 - Factoring of income etc (corporation tax provisions, with a schedule of income tax provisions)
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TAXREP 81/08 (PDF 53kb/6 pages)
17-November-2008
Tax law rewrite: Bill 6: Corporation tax - Close companies
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TAXREP 80/08 (PDF 47 kb/4 pages)
17-November-2008
Tax law rewrite: Bill 6: Corporation tax - Other miscellaneous rules: exemption for trade unions and eligible employers' associations
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TAXREP 79/08 (PDF 46kb/4 pages)
17-November-2008
Tax law rewrite: Bill 6: Corporation tax - Rules for special types of company ect: Securitrsation companies
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TAXREP 78/08
13-November-2008
Tribunal rules in the tax chambers
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TAXREP 77/08
20-October-2008
Tax relief for travelling expenses: Temporary workers and overarching employment contracts
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TAXREP 76/08
28-October-2008
Self Assessment Tax Return - Suggest improvements to Form SA100 and Related Guidance
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TAXREP 75/08
02-October-2008
Simplifying the partial exemption and capital goods scheme rules
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TAXREP 74/08
18-September-2008
Review of existing legislation on VAT invoicing
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TAXREP 73/08
11-September-2008
Interest - Working towards a harmonised regime
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TAXREP 72/08
11-September-2008
Modernising powers, deterrents and safeguards
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TAXREP 71/08
11-September-2008
A new taxpayers’ charter
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TAXREP 70/08
15-September-2008
Tax Law Rewrite: Bill 6: Corporation Tax. Loss Relief: Supplementary Clauses
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TAXREP 69/08
08-September-2008
PAYE Online – in-year forms and service upgrade
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TAXREP 68/08
15-September-2008
Tax Law Rewrite: Bill 6: Corporation Tax. Companies in liquidation or administration
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TAXREP 67/08
15-September-2008
Tax Law Rewrite: Bill 5: Corporation Tax. Loan relationships, derivative contracts and intangible fixed assets: provisions affected by the European Mergers Directive
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TAXREP 66/08
15-September-2008
Tax Law Rewrite: Bill 5: Corporation Tax. Intellectual property: know-how and patents
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TAXREP 65/08
15-September-2008
Tax Law Rewrite: Bill 5: Corporation Tax. Relationships treated as loan relationships etc: OEICs, unit trusts and offshore funds
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TAXREP 64/08
15-September-2008
Tax Law Rewrite: Bill 7: International and other provisions. Transfer pricing and advance pricing agreements
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TAXREP 63/08
15-September-2008
Tax Law Rewrite: Bill 6: Corporation tax. Distributions
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TAXREP 62/08
15-September-2008
Tax Law Rewrite: Bill 6: Corporation tax. Changes in company ownership and recovery of corporation tax.
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TAXREP 61/08
07-September-2008
Receipts for payments of IHT
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TAXREP 60/08
09-September-2008
IHT: transfers of unused nil rate bands
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TAXREP 59/08
27-August-2008
Future regulation of VAT invoicing
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TAXREP 58/08
09-September-2008
2008 Pre budget report: the key tax issues
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TAXREP 57/08
28-July-2008
HMRC Online Filing Problems, Strategy and Priorities
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TAXREP 56/08
05-September-2008
Tax appeals against decisions made by HMRC: Technical Document and Draft Order
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TAXREP 55/08
21-July-2008
Maunfactured Payments and Repos
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TAXREP 54/08
21-July-2008
Difference A_C practices within a group
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TAXREP 53/08
21-July-2008
Surrender of tax refund within group
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TAXREP 52/08
21-July-2008
UK REITs
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TAXREP 51/08
21-July-2008
Charges on Income
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TAXREP 50/08
15-July-2008
Taxation of Foreign Company Profits
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TAXREP 49/08
01-July-2008
Finance Bill 2008: Report Stage Briefing
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TAXREP 48/08
24-June-2008
Tax Law Rewrite: Bill 7: International and other provisions - UK representatives of non-UK residents
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TAXREP 47/08
24-June-2008
Enterprise Investment Scheme
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TAXREP 46/08
20-June-2008
Tax Law Rewrite: Bill 6: Corporation Tax - Distributions
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TAXREP 45/08
20-June-2008
Tax Law Rewrite: Bill 6: Corporation Tax - Permanent establishments and UK Representatives.
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TAXREP 44/08
23-June-2008
Finance Bill 2008: Committee Stage Briefing on Clause 22, Periods of residence and Clause 23 and Schedule 7, Remittance basis
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TAXREP 43/08
23-June-2008
Finance Bill 2008: Committee Stage Briefing on Schedule 37 onwards
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TAXREP 42/08
23-June-2008
Finance Bill 2008: Committee Stage Briefing on Clause 108 and Schedule 36 Information and inspection powers
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TAXREP 40/08
23-June-2008
Finance Bill 2008: Committee Stage Briefing on Clause 55, UK residents and foreign partnerships
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TAXREP 39/08
23-June-2008
Finance Bill 2008: Committee Stage Briefing on Clause 42, Homes outside UK owned through company etc
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TAXREP 38/08
23-June-2008
Finance Bill 2008: Second Reading Briefing and Committee of Whole House Briefing
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TAXREP 37/08
7-June-2008
National Insurance Contributions: Improving collection from the self employed
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TAXREP 36/08
28-May-2008
Modernising PAYE processes for students
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TAXREP 35/08
12-May-2008
Tax Law rewrite: Draft Bill 5: Corporation Tax
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TAXREP 34/08
14-May-2008
Budget measures and low-income households
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TAXREP 33/08
12-May-2008
National Insurance Contributions Bill
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TAXREP 32/08
28-April-2008
Finance Bill 2008: Written evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee
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TAXREP 31/08
12-May-2008
Finance Bill
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TAXREP 30/08
29-April-2008
Finance Bill: Clause 7 and Schedule 3, Entrepreneurs’ relief
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TAXREP 29/08
21-Apr-2008
'Service companies’ in 2008 form p35, question 6
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TAXREP 28/08
11-Apr-2008
Tax Law Rewrite: Bill 6: Corporation Tax Community Amateur Sports Clubs
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TAXREP 27/08
03-Apr-2008
Finance Bill 2008: ICAEW priority issues
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TAXREP 26/08
25-Mar-2008
Budget 2008: submission to treasury committee
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TAXREP 25/08
31-Mar-2008
Payrolling benefits in kind and expenses payments and abolishing the £8,500 lower-paid employment threshold: ‘a fresh approach’
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TAXREP 24/08
12-Mar-2008
Penalties reform: The next stage
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TAXREP 23/08
12-Mar-2008
A new approach to compliance checks
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TAXREP 22/08
12-Mar-2008
Payments, repayments and debt
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TAXREP 21/08
13-Mar-2008
Funding bond legislation
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TAXREP 20/08
04-Mar-2008
Written submission to the HMRC customs and international tax treaty team on the annual review of the double taxation agreements 2008-09
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TAXREP 19/08
18-Jan-2008
Residence and domicile – draft legislation
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TAXREP 18/08
20-Feb-2008
Business tax reform: capital allowances changes: technical note and Payable enhanced capital allowances: technical note
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TAXREP 17/08
20-Feb-2008
Income shifting: a consultation on draft legislation
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TAXREP 16/08
20-Feb-2008
2008 Budget: the key tax issues
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Inheritance tax on trusts following finance act 2006 changes
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TAXREP 14/08
18-Feb-2008
Tax law rewrite: bill 6: corporation tax - relief against income for losses on the disposal of shares
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TAXREP 13/08
18-Feb-2008
Tax law rewrite: bill 6: corporation tax - small companies’ relief
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TAXREP 12/08
18-Feb-2008
Tax law rewrite: bill 6: corporation tax - partnership losses: transfer of relief
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TAXREP 11/08
18-Feb-2008
Tax law rewrite: bill 6: corporation tax - tax arbitrage
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TAXREP 10/08
18-Feb-2008
‘Paying a fairer share’: a consultation on residence and domicile
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TAXREP 8/08
29-Jan-2008
Tax law rewrite: Bill 6: Corporation tax - special rules about charitable companies etc
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TAXREP 7/08
29-Jan-2008
Tax law rewrite: Bill 6: Corporation tax - community investment tax relief
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TAXREP 6/08
29-Jan-2008
Tax law rewrite: Bill 6: Corporation tax - company reconstructions without a change of ownership
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TAXREP 5/08
29-Jan-2008
Tax law rewrite: Bill 6: Corporation tax - loss relief
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Tax law rewrite: Bill 6: Corporation tax - other miscellaneous rules
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TAXREP 3/08
18-Jan-2008
Tax Appeals Against Decisions made by HMRC
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TAXREP 2/08
14-Jan-2008
Offshore funds
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TAXREP 1/08
04-Jan-2008
Memorandum submitted by the Tax Faculty of the ICAEW in response to an invitation published on 15 October 2007 by HMRC
Further Tax Representations
In This Section
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