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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.

Link to consultation Submission date
Consulting body
Lead
Endorsement of Lease Liability in a Sale and Leaseback— Amendments to IFRS 16
5/4/23
UKEB 
Laura
Woods 
Land and Buildings Transaction Tax - Additional Dwelling Supplement legislation changes: consultation
5/4/23
Scottish government
Lindsey
Wicks
Draft regulations: Alcoholic Products (Excise Duty) Regulations
9/4/23
HMRC
Ed
Saltmarsh 
Financial Reporting and Audit in Local Authorities 17/4/23
Levelling up, Housing and
Communities Committee
Oliver
Simms
Payment and Cashflow Review: The Reporting on Payment Practices and Performance Regulations 2017 and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017
28/4/23
BEIS
Sarah
Dunn 
Small Business Commissioner: Statutory Review 2023
28/4/23
BEIS
Dan
Ellis 
Long-term Investment For Technology and Science (LIFTS) initiative: request for feedback
28/4/23
Department for Business
and Trade
Katerina
Joannou
Future financial services regulatory regime for cryptoassets 28/4/23
HMT
Reuben
Wales
FRED 82 - Draft amendments to FRS 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland and other FRSs – Periodic Review

30/4/23
FRC
Laura
Woods 
CP14/22 - Review of Solvency II: Reporting phase 2
8/5/23
PRA
Simon
Gibbs 
 ED 84 - Concessionary Leases and Right of Use Assets in Kind 17/5/23 
IPSASB
Henning
Diederichs
 
Proposed Revisions to the Code Addressing Tax Planning and Related Services
18/5/23
IESBA
Frank
Haskew 
VAT energy saving materials relief – improving energy efficiency and reducing carbon emissions  31/5/23
HMRC
Ed
Saltmarsh 
Simplifying and modernising HMRC's Income Tax services through the tax administration framework
7/6/23
HMRC
Caroline
Miskin 
Expanding the cash basis
7/6/23
HMRC
Richard
Jones 
Taxation of environmental land management and ecosystem service markets
9/6/23
HMT
Lindsey
Wicks

Pipeline of Revisions to Technical Releases and other guidance

Title Type ICAEW owner Target date
Guidance for preparers of pro forma financial information Technical
release-CFF
Katerina
Joannou
31/3/23
Guidance for preparers of pro forma financial information (Exposure draft) Technical
release-CFF
Katerina
Joannou
30/6/23