Displaying 1-43 of 43 results
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 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 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 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 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 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 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 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 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 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 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 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 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 047/25 Shaping the future of AIM
- Representation
- 23 Jun 2025
- PDF (326kb)
A representation dated 20 June 2025 to a consultation published by the London Stock Exchange on 7 April 2025.
ICAEW REP 045/25 Reform of behavioural penalties
- Representation
- 18 Jun 2025
- PDF (226kb)
A representation dated 17 June 2025 to a consultation published by HM Revenue & Customs on 26 March 2025.
ICAEW REP 044/25 Closing in on promoters of marketed tax avoidance
- Representation
- 17 Jun 2025
- PDF (328kb)
A representation dated 16 June 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 041/25 Advance tax certainty for major projects
- Representation
- 11 Jun 2025
- PDF (228kb)
A representation dated 11 June 2025 to a consultation published by HM Treasury on 26 March 2025.
ICAEW REP 039/25 Better use of new and improved third party data
- Representation
- 21 May 2025
- PDF (233kb)
A representation dated 21 May 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 040/25 Advanced assurance R&D
- Representation
- 21 May 2025
- PDF (179kb)
A representation dated 21 May 2025 to a consultation published by the government on 26 March 2025.
ICAEW REP 037/25 Small business access to finance
- Representation
- 14 May 2025
- PDF (334kb)
A representation dated 9 May 2025 to a consultation published by the Department for Business and Trade and HM Treasury on 13 March 2025.
ICAEW REP 035/25 Enhancing HMRC's powers - Tackling tax advisers facilitating non-compliance
- Representation
- 13 May 2025
- PDF (332kb)
A representation dated 7 May 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 034/25 Electronic invoicing
- Representation
- 07 May 2025
- PDF (254kb)
A representation dated 7 May 2025 to a consultation published by HMRC and Department for Business and Trade on 13 February 2025.
ICAEW REP 030/25 Reforms to inheritance tax reliefs: Consultation on property settled into trust
- Representation
- 29 Apr 2025
- PDF (555kb)
A representation dated 23 April 2025 to a consultation published by HMRC on 27 February 2025.
ICAEW REP 029/25 HMRC Statistics
- Representation
- 04 Apr 2025
- PDF (408kb)
A representation dated 3 April 2025 to a consultation published by HMRC on 16 January 2025.
ICAEW REP 022/25 Transforming business rates
- Representation
- 13 Mar 2025
- PDF (220kb)
A representation dated 3 March 2025 to a consultation published by HM Treasury on 30 October 2024.
ICAEW REP 019/25 Mandatory Payrolling of Benefits in Kind
- Representation
- 19 Feb 2025
- PDF (344kb)
Questions for HMRC submitted by ICAEW Tax Faculty on 19 February 2025.
ICAEW REP 020/25 Personal tax offshore anti-avoidance legislation call for evidence
- Representation
- 18 Feb 2025
- PDF (540kb)
A representation dated 18 February 2025 to a consultation published by HMRC on 30 October 2024.
ICAEW REP 011/25 Carried interest qualifying conditions wef 6-4-2026
- Representation
- 31 Jan 2025
- PDF (648kb)
A representation dated 30 January 2025 to a consultation published by HM Treasury on 30 October 2024.
ICAEW REP 008/25 Tackling the hidden economy expanding tax conditionality to new sectors
- Representation
- 28 Jan 2025
- PDF (125kb)
A representation dated 28 January 2025 to a consultation published by HMRC on 30 October 2024.
ICAEW REP 006/25 Simplifying the taxation of offshore interest
- Representation
- 22 Jan 2025
- PDF (331kb)
A representation dated 22 January 2025 to a consultation published by HMRC on 30 October.
ICAEW REP 005/25 IHT on pensions liability - reporting and payment
- Representation
- 22 Jan 2025
- PDF (632kb)
A representation dated 22 January 2025 to a consultation published by HMRC on 30 October 2024.
ICAEW REP 002/25 New ways to tackle non-compliance
- Representation
- 17 Jan 2025
- PDF (231kb)
A representation dated 17 January 2025 to a consultation published by HMRC on 30 October.
Displaying 1-43 of 43 results
Archive representations
We have an archive of tax representations that are more than five years old
