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2021 ICAEW Representations

Read the latest representations ICAEW has made to governments and other bodies on behalf of our members. Access them here in order of release.

ICAEW REP 70/21 Simplifying the VAT land exemption

The Tax Faculty believes that simplification of the VAT system for land and property is highly desirable and that consideration is given to removing the current VAT exemption rules for commercial property. However, now that the UK has left the EU, as land and property is only one aspect of the complications caused by the exemption regimes more generally, we think that the time has come to undertake a thorough review of the VAT exemption rules with a view to its abolition.

ICAEW REP 69/21 Letter on public sector implications of audit reforms

ICAEW has submitted a letter to HM Treasury outlining the public sector implications of the proposed reforms to supplement ICAEW Representation 63/21 in response to BEIS’s consultation on restoring trust in audit and corporate governance. The letter calls for BEIS, HMT and MHCLG to conduct a separate review how the principles covered in the consultation could apply in the public sector.

ICAEW REP 66/21 Timely payment

In responding to HMRC's call for evidence on timely payment, ICAEW argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.

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