ICAEW Representations 2016

Base erosion and profit shifting action 15 : a multilateral instrument to implement the tax treaty related BEPS measures

Gift aid small donations scheme

Finance Bill clause 4 : savings allowance and savings nil-rate

Finance Bill clause 5 : dividend nil-rate

Finance Bill clauses 87-110 : apprenticeship levy

Part surrenders and part assignments of life insurance policies

Strengthening the tax avoidance disclosure regimes for indirect taxes and inheritance tax

Employee share schemes : NIC election

SRA consultation on proposals for remove barriers to switching regulators

The practice of minuting meetings

Proposed guidance on wind-down planning

Simplifying tax for the future : response to Office of Tax Simplification strategy paper published 12 May 2016

European Commission consultation on proposals to introduce a services passport and address regulatory barriers

Proposed amendments relating to the supervision of audits involving other auditors and proposed auditing standard- dividing responsibility for the audit with another accounting firm

Legal services: removing barriers to competition

Tax deductibility of corporate interest response : consultation on detailed policy design and implementation

Solvency II : external audit of the public disclosure requirement

Finance Bill 2016: clause 136- stamp duty, acquisition of target company's share capital

Proposed auditing standard : the auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion and related amendments to PCAOB standards

Finance Bill 2016: clauses 97-120- apprenticeship levy

Reforms to corporate tax loss relief

Introduction of secondary adjustments into the UK's domestic transfer pricing legislation

Response to off-payroll working in the public sector : reform of the intermediaries legislation published 26 May 2016

Supply of legal services in England and Wales

Legal services market study : interim report

Quarterly consultation paper no. 13

Reporting matters of material significance to a UK charity regulator

21st century trusteeship and governance

Sole enterprise protected assets discussion paper

Call for input to the post-implementation review of the crowdfunding rules

Auditor guidance note 1 (AGN 1) : general guidance supporting local audit

Exposure draft : trustee's review of structure and effectiveness- proposed amendments to the IFRS Foundation Constitution

Looking to the future : accounts rules review

Looking to the future : flexibility and public protection

NEST : evolving for the future

Directions for independent examination and related guidance including proposals to extend independent examination to consolidated accounts

Exposure draft (16) 01, application of IFRS 9, Financial instruments for the public sector and Exposure draft (16) 02, application of IFRS 15, Revenue from contracts with customers

Government consultation on mandatory gender pay gap reporting : public sector employers

Consultation document and impact assessment : proposal to adopt (in the UK) ISA 800 (revised) and ISA 805 (revised)

Land transaction tax on anti-avoidance of devolved taxes (Wales) bill

Termination payments : simplification

Tackling disguised remuneration

Digital economy bill : submission of views

Strengthening tax avoidance sanctions and deterrents : a discussion document

FRED 65 : draft amendments to FRS 101, Reduced disclosure framework- notification of shareholders

Simplifying the PAYE settlement agreement (PSA) process

Salary sacrifice for the provision of benefits in kind

Company car tax for ultra-low emission cars

Reforms to the taxation of non-domiciles : further consultation

House of Lords constitution committee : inquiry into the legislative process

BEIS select committee on corporate governance inquiry : executive summary

Draft guidelines on credit institutions' credit risk management practices and accounting for expected credit losses

Public confidence in HMRC's capability to collect tax fairly and effectively : inquiry of the All Party Parliamentary Group (APPG)

Lease accounting changes : tax response

Markets in financial instruments directive II implementation

Developing options of a national scheme for local auditor appointments

Partnership taxation : proposals to clarify tax treatment

FRC call for feedback on FRS 102 to help inform the first triennial review

Making tax digital : bringing tax into the digital age

Simplifying tax for unincorporated businesses

Making tax digital : voluntary pay as you go

Making tax digital : tax administration

Making tax digital : transforming the tax system through the better use of information

Consultation on the transposition of the Fourth Money Laundering Directive

Penalty for participating in VAT fraud

Apprenticeship levy : draft secondary legislation for calculation, payment and recovery

Treasury committee inquiry into Solvency II

Distributable profits of long-term (life) insurers

Response to PIOB strategy public consultation paper

Invitation to comment on EFRAG's assessments on 'Applying IFRS 9, Financial instruments with IFRS 4, Insurance contracts- amendments to IFRS 4'

Effective internal audit in the financial services sector

Research exercise on charities SORP (FRS 102)

Implementation of the Fourth Money Laundering Directive

Practice note 20 (revised) : the audit of insurers in the United Kingdom

Bonding arrangements for insolvency practitioners

Declaring codes of conduct on the register of consultant lobbyists

Strategic review of IFAC regional engagement

Goodwill and impairment

Consultation paper : public sector specific financial instruments

BEIS inquiry : future world of work and rights of workers