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Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.

Title Target date Consulting body Contact
Reforms to agricultural property relief and business property relief 15/09/25 HMRC Katherine Ford
Dual Class Share Structures, IPOs and Share Buybacks (PCP 2025_1) 26/09/25 Takeover Panel Katerina Joannou
Senior Managers & Certification Regime Review Consultation Paper CP25/21 07/10/25 FCA Katerina Joannou
Reforming the Senior Managers & Certification Regime 07/10/25 HMT Katerina Joannou
[Draft] Endorsement Criteria Assessment of IFRS 18 Presentation and Disclosure in Financial Statements 07/10/25 UK Endorsement Board Alison Bonathan
FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats

10/10/25

FRC Alison Bonathan
Land and Buildings Transaction Tax - property investment funds 05/09/25 Scottish Government Lindsey Wicks
Charities SORP 20/06/25 Charity SORP making body Charles Worth
Auditor Independence for Audits of Collective Investment Vehicles and Pension Funds

30/06/25

IESBA David Gomez
Equality law call for evidence 30/06/25 Office for Equality and Opportunity Amani White
Draft legislation: carbon border adjustment mechanism   03/07/25 HMRC Ed Saltmarsh
Reform of transfer pricing, permanent establishment and Diverted Profits Tax 07/07/25 HMRC Angela Clegg
The Tax Administration Framework Review: Improving HMRC’s approach to dispute resolution

07/07/25

HMRC Richard Jones
Transfer pricing – scope and documentation 07/07/25 HMRC Angela Clegg
IPSAS ED 93, Definition of Material (amendments to IPSAS 1, IPSAS 3 and the Conceptual Framework) 14/07/25 IPSASB Henning Diederichs
Consultation on reform of Landfill Tax

21/07/25

HMT Ed Saltmarsh
Modernisation of the Stamp Taxes on Shares Framework – 1.5% charge 21/07/25 HMRC Angela Clegg
Strengthening the Soft Drinks Industry Levy 21/07/25 HMT/HMRC Ed Saltmarsh
Consultation on the VAT treatment of business donations of goods to charity 21/07/25 HMT Ed Saltmarsh
Tax Treatment of Remote Gambling 21/07/25 HMT Ed Saltmarsh
ISSA (UK) 5000 Consultation 31/07/25 FRC Cecilia May
CP25/14: Stablecoin Issuance and  Cryptoasset Custody 31/07/25 FCA Polly Tsang
FRC ISSA (UK) 5000 Consultation 31/07/25 FRC Cecilia May
UK trade with the US, India and EU 31/08/25 Business and Trade Committee  Amani White
Accountability in small government bodies

25/09/25

Public Accounts Committee Jack Bower
Request for Information: Post-implementation Review of IFRS 16 Leases 15/10/25 IASB Amy Trappe
Representations

View our published responses to consultations