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