Displaying 1-50 of 99 results
ICAEW REP 100/25 supervisory reform consultation response
- Representation
- 23 Dec 2025
- PDF (251kb)
A representation dated 23 December 2025. ICAEW response to HM Treasury’s (HMT) consultation on Anti Money Laundering/Counter-Terrorist Financing (AML/CTF) Supervision Reform: Duties, Powers and Accountability, published by HM Treasury on 6 November 2025.
ICAEW REP 099/25 OECD Global Mobility of Individuals
- Representation
- 22 Dec 2025
- PDF (238kb)
A representation dated 22 December 2025 to a consultation published by the OECD on 26 November 2025.
ICAEW REP 098/25 Unlocking Business: Reform Driven by You
- Representation
- 16 Dec 2025
- PDF (394kb)
A representation dated 16 December 2025 to a consultation published by Department for Business and Trade & HM Treasury on 21 October 2025.
ICAEW REP 097/25 Appropriate mechanisms for making changes to the Welsh tax acts
- Representation
- 27 Nov 2025
- PDF (212kb)
A representation dated 27 November 2025 to a consultation published by HMRC on 8 September 2025.
ICAEW REP 096/25 Whole of Government Accounts (WGA) 2023/24
- Representation
- 27 Nov 2025
- PDF (242kb)
A representation dated 27 November 2025 to the Committee of Public Accounts. (PAC)’s inquiry into the Whole of Government Accounts 2023/24 published by HM Treasury on 17 July 2025.
ICAEW REP 095/25 Tentative Agenda Decision Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)
- Representation
- 25 Nov 2025
- PDF (226kb)
A representation dated 25 November 2025 to a consultation published by the IFRS Interpretations Committee on 26 September 2025.
ICAEW REP 093/25 Late Payments: Tackling Poor Payment Practices
- Representation
- 23 Oct 2025
- PDF (389kb)
A representation dated 23 October 2025 to a consultation published by the Department for Business & Trade on 30 July 2025.
ICAEW REP 092/25 EFRAG’S Revised and Simplified Draft European Sustainability Reporting Standards (ESRS)
- Representation
- 29 Sep 2025
- PDF (215kb)
A representation dated 29 September 2025 to a consultation published by The European Financial Reporting Advisory Group (EFRAG) on 31 July 2025.
ICAEW Rep 091/25 Autumn Budget 2025
- Representation
- 15 Oct 2025
- PDF (536kb)
An ICAEW representation to HM Treasury ahead of the Autumn Budget on 26 November 2025.
ICAEW REP 090/25 NSI Act (Notifiable Acquisition) (Specification of Qualifying Entities) Regulations 2021
- Representation
- 14 Oct 2025
- PDF (204kb)
A representation dated 14 October 2025 to a consultation published by on 17 Cabinet Office on 22 July 2025.
ICAEW REP 089/25 SME Audit Market Study Emerging Findings
- Representation
- 17 Oct 2025
- PDF (253kb)
A representation dated 17 October 2025 to a consultation published by the Financial Reporting Council (FRC) on 17 July 2025.
ICAEW REP 088/25 Guidance for Audits of Smaller and/or Less Complex Entities
- Representation
- 17 Oct 2025
- PDF (241kb)
A representation dated 17 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 087/25 Post-Implementation Review of IFRS 16 Leases
- Representation
- 13 Oct 2025
- PDF (302kb)
A representation dated 13 October 2025 to a consultation published by International Accounting Standards Board (IASB) on 17 June 2025.
ICAEW REP 086/25 CIPFA/LASAAC 2026-27 Code of Practice on Local Authority Financial Reporting in the UK
- Representation
- 10 Oct 2025
- PDF (325kb)
A representation dated 10 October 2025 to a consultation published by CIPFA/LASAAC on 14 August 2025.
ICAEW REP 085/25 Strengthening Leaseholder Protections Over Charges and Services
- Representation
- 09 Oct 2025
- PDF (235kb)
A representation dated 9 October 2025 to a consultation published by Ministry of Housing, Communities & Local Government on 4 July 2025.
ICAEW Rep 084/25 Reforming the Senior Managers & Certification Regime (CP25/21)
- Representation
- 07 Oct 2025
- PDF (180kb)
A representation dated 7 October 2025 to a consultation published by the FCA on 15 July 2025.
ICAEW REP 083/25 Reforming the Senior Managers and Certification Regime
- Representation
- 07 Oct 2025
- PDF (181kb)
A representation dated 7 October 2025 to a consultation published by HM Treasury on 15 July 2025.
ICAEW Rep 082/25 Finance Bill Sub-Committee - Call For Evidence on Draft Finance Bill Clauses For Reforming Inheritance Tax
- Representation
- 06 Nov 2025
- PDF (275kb)
A representation dated 7 October 2025 to a consultation published by House of Lords Economic Affairs Finance Bill Sub-Committee on 17 September 2025.
ICAEW REP 081/25 FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats
- Representation
- 09 Oct 2025
- PDF (265kb)
A representation dated 9 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 080/25 [Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements
- Representation
- 06 Oct 2025
- PDF (299kb)
A representation dated 6 October 2025 to a consultation published by the UK Endorsement Board on 9 July 2025.
ICAEW REP 079/25 Proposed Amendments to the Pie Auditor Registration Regulations
- Representation
- 02 Oct 2025
- PDF (435kb)
A representation dated 2 October 2025 to a consultation published by Financial Reporting Council on 17 July 2025.
ICAEW REP 078/25 Consultation on Section 167 Of the Charities Act (Northern Ireland) 2008
- Representation
- 01 Oct 2025
- PDF (147kb)
A representation dated 1 October 2025 to a consultation published by The Northern Ireland Executive on 17 September 2025.
ICAEW REP 077/25 Dual class share structures, IPOs and share buybacks
- Representation
- 26 Sep 2025
- PDF (219kb)
A representation dated 26 September 2025 to a consultation published by The Takeover Panel on 3 July 2025.
ICAEW REP 076/25 Developing an oversight regime for Assurance of Sustainability related Financial Disclosures
- Representation
- 17 Sep 2025
- PDF (351kb)
A representation dated 17 September 2025 to a consultation published by the Department for Energy Security and Net Zero on 25 June 2025.
ICAEW REP 075/25 Transition Plan Requirements
- Representation
- 17 Sep 2025
- PDF (458kb)
A representation dated 17 September 2025 to a consultation published by the Department for Energy Security and Net Zero on 25 June 2025.
ICAEW REP 074/25 UK Sustainability Reporting Standards: UK SRS S1 And UK SRS S2
- Representation
- 17 Sep 2025
- PDF (391kb)
A representation dated 17 September 2025 to a consultation published by the Department for Business and Trade on 25 June 2025.
ICAEW REP 073/25 Policy paper Income Tax — changes to Employee Car Ownership Schemes
- Representation
- 15 Sep 2025
- PDF (186kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 072/25 Policy paper better use of new and improved third-party data
- Representation
- 15 Sep 2025
- PDF (244kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 071/25 Policy paper Proposals to close in on promoters of marketed tax avoidance
- Representation
- 15 Sep 2025
- PDF (177kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 070/25 Policy paper Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
- Representation
- 15 Sep 2025
- PDF (227kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 069/25 Policy paper Modernising and mandating tax adviser registration with HMRC
- Representation
- 15 Sep 2025
- PDF (264kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 068/25 Draft Finance Bill 2025/26 Legislation: Reforms to Agricultural and Business Property Reliefs
- Representation
- 15 Sep 2025
- PDF (274kb)
A representation dated 15 September 2025 to a consultation published by HMRC Treasury on 21 July 2025.
ICAEW REP 067/25 Reforming inheritance tax - unused pension funds and death benefits
- Representation
- 15 Sep 2025
- PDF (266kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 066/25 Land remediation relief consultation
- Representation
- 15 Sep 2025
- PDF (230kb)
A representation dated 15 September 2025 to a consultation published by HM Treasury on 21 July 2025.
ICAEW REP 065/25 making tax digital for income tax and penalty reform
- Representation
- 11 Sep 2025
- PDF (373kb)
A representation dated 11 September to a consultation published by HMRC on 21 July.
ICAEW REP 064/25 Financing the Real Economy
- Representation
- 12 Sep 2025
- PDF (218kb)
A representation dated 12 September 2025 to a consultation published by the House of Commons Business and Trade Select Committee on 4 August 2025.
ICAEW REP 063/25 UK trade with the US, India and EU
- Representation
- 29 Aug 2025
- PDF (270kb)
A representation dated 29 August 2025 to a call for evidence published by the Business and Trade Committee on 6 June 2025.
ICAEW REP 062/25 Changes to charity taxation finance bill 25-26
- Representation
- 27 Aug 2025
- PDF (200kb)
A representation dated 27 August 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 061 25 FRC ISSA (UK) 5000
- Representation
- 31 Jul 2025
- PDF (255kb)
A representation dated 31 July 2025 to a consultation published Financial Reporting Council (FRC) on 29 May 2025.
ICAEW REP 060/25 Proposed narrow-scope amendments to IAASB standards arising from the IESBAs using the work of an external expert
- Representation
- 24 Jul 2025
- PDF (244kb)
A representation dated 23 July 2025 to a consultation published by IAASB on 25 April 2025.
ICAEW REP 059/25 Accountability in Small Government Bodies
- Representation
- 01 Sep 2025
- PDF (215kb)
A representation dated 1 September 2025 to a Committee of Public Accounts (PAC) inquiry into accountability in small government bodies based on the National Audit Office (NAO) value for money report on accountability in small government bodies on 25 June 2025.
ICAEW REP 058/25 CP2514 Stablecoin issuance and cryptoasset custody
- Representation
- 25 Jul 2025
- PDF (335kb)
A representation dated 25 July 2025 to a consultation published by the Financial Conduct Authority in May 2025.
ICAEW REP 057/25 Reform of landfill tax
- Representation
- 21 Jul 2025
- PDF (234kb)
A representation dated 21 July 2025 to a consultation published by HMT on 28 April 2025.
ICAEW REP 056/25 Strengthening the SDIL
- Representation
- 21 Jul 2025
- PDF (179kb)
A representation dated 21 July 2025 to a consultation published by HMT and HMRC on 28 April 2025.
ICAEW REP 055/25 VAT treatment of business donations of goods to charity
- Representation
- 21 Jul 2025
- PDF (269kb)
A representation dated 21 July 2025 to a consultation published by HMT and HMRC on 28 April 2025.
ICAEW REP 053/25 Transfer pricing scope and documentation
- Representation
- 08 Jul 2025
- PDF (149kb)
A representation dated 4 July 2025 to a consultation published by the government on 28 April 2025.
ICAEW REP 052/25 Reform of UK law regarding transfer pricing, permanent establishment and diverted profits tax
- Representation
- 08 Jul 2025
- PDF (146kb)
A representation dated 4 July 2025 to a consultation published by the government on 28 April 2025.
ICAEW REP 051/25 Draft legislation: carbon border adjustment mechanism
- Representation
- 03 Jul 2025
- PDF (140kb)
A representation dated 2 July 2025 to a consultation published by HM Revenue & Customs on 24 April 2025.
ICAEW REP 050/25 Improving HMRC’s approach to dispute resolution
- Representation
- 03 Jul 2025
- PDF (208kb)
A representation dated 2 July 2025 to a consultation published by HM Revenue & Customs on 28 April 2025.
ICAEW REP 049/25 IESBA CIC and Pensions consultation
- Representation
- 03 Jul 2025
- PDF (171kb)
A representation dated 30 June 2025 to a consultation published by the International Ethics Standards Board for Accountants (IESBA) on 31 March 2025.
Displaying 1-50 of 99 results
Archive representations
We have an archive of representations that are more than three years old (5 years for tax representations)
