Displaying 1-10 of 46 results
ICAEW REP 130/19 Class 1A NIC in real time on termination awards and sporting testimonials
- 24 Dec 2019
- PDF (139kb)
ICAEW welcomes the opportunity to respond to the consultation on the draft Social Security (Contributions) (Amendment No. X) Regulations 2020 that will enable employers and testimonial committees to report and pay in real time Class 1A National Insurance Contributions on termination awards and sporting testimonials published by HMRC on 16 October 2019.
ICAEW REP 127/19 Off payroll working-IR 35-payroll and other practical issues-operational questions
- 16 Dec 2019
- PDF (276kb)
Practical questions submitted on 13 December by the Tax Faculty to HMRC. Superseded by TAXguide 08/20.
ICAEW REP 126/19 Base erosion and profit shifting (BEPS): a unified approach under Pillar One
- 06 Dec 2019
- PDF (133kb)
A response dated 12 November 2019 to a consultation published by OECD on 9 October 2019.
ICAEW REP 125/19 Global anti-base erosion proposal (Globe) - Pillar Two
- 03 Dec 2019
- PDF (302kb)
A response dated 2 December 2019 to a consultation published by OECD on 8 November 2019.
ICAEW REP 124/19 Principles of a local discretionary transient visitor levy or tourist tax
- 02 Dec 2019
- PDF (328kb)
A response dated 2 December 2019 to a consultation published by the Scottish government on 9 September 2019.
ICAEW REP 119/19 How to eliminate tax underpayments for employees paid weekly, fortnightly, or four weekly
- 20 Nov 2019
- PDF (217kb)
A suggestion by ICAEW Tax Faculty submitted on 20 November 2019 by ICAEW Tax Faculty to HM Revenue and Customs and the Office of Tax Simplification.
ICAEW REP 118/19 Deferred tax related to assets and liabilities arising from a single transaction
- 15 Nov 2019
- PDF (210kb)
A response dated 14 November 2019 to a consultation published by IASB in July 2019.
ICAEW REP 116/19 NHS Pension Scheme: increased flexibility
- 01 Nov 2019
- PDF (270kb)
A response dated 1 November 2019 to a consultation published by DHSC on 11 September 2019.
ICAEW REP 114/19 Budget letter to Jesse Norman
- 30 Oct 2019
- PDF (155kb)
ICAEW's Tax Faculty responded to HM Treasury's invitation for comments ahead of the proposed 2019 Budget. The response recommended that the Government should prioritise steps to ensure the UK remains a competitive place in which to invest and do business. Business needs certainty and we recommend minimising change in the short term, while continuing to build the road maps for future policy implementation. It is particularly important that any policy announcements are accompanied by an analysis of the IT changes which will be needed, how these will be delivered, and at what cost. Although the ...
ICAEW REP 108/19 International tax enforcement: disclosable arrangements
- 15 Oct 2019
- PDF (345kb)
A response dated 10 October 2019 to a consultation in particular the draft guidance and legislation published by HMRC on 22 July 2019.
Displaying 1-10 of 46 results