ICAEW REP 75/21 FCA guidelines on the disclosure requirements under the prospectus regulation and guidance on specialist issuers, TN/619.1

A response dated 30 July 2021 to a consultation published by FCA on 24 June 2021.

ICAEW REP 74/21 Proposed targeted amendments to IFRSF Constitution to accommodate an international sustainability standards board to set IFRS sustainability standards

A response dated 29 July 2021 to a consultation published by IFRS Foundation in April 2021.

ICAEW REP 73/21 A new consumer duty CP21/13

A response dated 31 July 2021 to a consultation published by FCA on 14 May 2021.

ICAEW REP 72/21 IFR4NPO Part 1

A response dated 30 July 2021 to a consultation published by CIPFA in January 2021.

ICAEW REP 71/21 14th Programme of Law Reform

A response dated 30 July 2021 to a consultation published by Law Commission on 24 March 2021.

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 68/21 Draft code 12 contribution notices: Circumstances in relation to the material detriment test, the employer insolvency test and the employer resources test

A response dated 8 July 2021 to a consultation published by TPR on 27 May 2021.

ICAEW REP 67/21 Proposal for a corporate sustainability reporting directive

A response dated 14 July 2021 to a consultation published by EC on 21 April 2021.

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.