ICAEW Representations 2013

Consultation paper 12/25 Enhancing the effectiveness of the listing regime

Pay as you earn and real time information

Extension of capital gains tax charge to UK non-natural persons

CP 12/36 The regulation and supervision of benchmarks

PAIB strategy and work plan for 2013-2016

OECD Model Tax Convention article 5 permanent establishment

Cash basis for small business

Trade profits- deductions allowable at a fixed rate

Temporary increase in annual investment allowance

Extension of IR35 for income tax to officers

Our response to CR 01/13, 'Financial benchmarks'.

Principles for benchmark-setting processes in the EU

Withdrawing a notice to file a self-assessment return

Real time information: penalties: draft Finance Bill 2013 legislation

General anti-abuse rule

UK group relief rules- amendments

Tax residence and ordinary residence

Cap on unlimited income tax reliefs

Attribution of gains to members of closely-controlled non-resident companies and transfer of assets abroad

Ensuring the fair taxation of residential property transactions- summary of responses

Employee owner shares CGT exemption- draft Finance Bill 2013 legislation

Enterprise management incentives- CGT Entrepreneurs' relief- draft Finance Bill 2013 legislation

Finance Bill 2013 draft clauses- disincorporation relief.

Analysis of the main potential changes in auditing standards arising from the exposure draft of ISA 720 (revised)

Proposed revisions to IVSC exposure draft: valuation uncertainty

Annual improvements to IFRSs 2011-2013 cycle

Red tape initiative : removing unnecessary regulations and simplifying processes

Pensions and growth- whether to smooth assets and liabilities in scheme funding valuations and whether to introduce a new statutory objective for the Pensions Regulator

High value residential property

The government's review of the balance of competencies between the United Kingdom and the European Union- call for evidence on taxation

Implementation of International Tax Compliance (United States of America) Regulations 2013

Subject access code of practice

Tax and procurement

Equity method- share of other net asset changes (proposed amendments to IAS 28)

Equity method- share of other net asset changes (proposed amendments to IAS 28)

High growth segment draft rulebook

Consultation paper on draft guidelines on disclosure of encumbered and unencumbered assets

ED/2013/1, 'Recoverable amount disclosures for non-financial assets'

ED/2012/4, 'Classification and measurement- limited amendments to IFRS 9'

Competition Commission statutory audit services market investigation

ED/2013/2, Novation of derivatives and continuation of hedge accounting

ED/2012/4 Classification and measurement- limited amendments to IFRS 9

Draft- business plan 2013/14

Regulating work-based defined contribution (DC) pension schemes

Simpler financial reporting for micro-entities

Consultation on tax management issued by the Scottish government

It's your decision - guidance on decision making for charity trustees

Clarification of acceptable methods of depreciation and amortisation

Primary market bulletin issue 5, proposed guidance for inclusion in the UKLA knowledge base

Transfer of Undertakings (Protection of Employment) Regulations (TUPE) 2006- consultation on proposed changes

Consultation on a revised version of the Code of Practice for private retirement housing in England

Payroll giving

Effective internal audit in the financial services sector

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

Cross-border transfers of registered offices of companies

OECD international VAT/GST guidelines

Proposed revisions to IVSC exposure draft- amendments to the international valuation standards

Proposed revisions to IVSC discussion paper- valuation of liabilities

Technical changes to automatic enrolment

ISA qualifying investments: consultation in including shares traded on small and medium-sized enterprise equity markets

Consumer credit regulation and the Financial Conduct Authority

IAASB consultation paper 'A framework for audit quality'

Statement of recommended practice (SORP) accounting by registered providers of social housing : invitation to comment on the 2014 SORP

Proposed accounting standards update- financial instruments- credit losses

Consultation on statements of insolvency practice

Company and business names: red tape challenges

A European taxpayer's code

Closure of HMRC enquiry centres and proposed new service for customers who need extra help

Reliance on ICAEW firms undertaking tax work

ED/2013/4 Defined benefit plans: employee contributions

ED/2013/2 "Financial instruments- expected credit losses"

ED/2013/3 "Financial instruments- expected credit losses"

Statutory audit services market investigation- further possible remedy

External audits of banks

Response to call for evidence- use of the Welsh language

Is there a need for specific financial reporting for long-term investing activities business models?

European Commission Green Paper, long-term financing of the European economy

Consultation on a total return approach to investment for endowed charitable trusts

Getting a better framework- reliability of financial information

Getting a better framework- uncertainty

Consultation on developing the content of the annual return and information displayed on the register of charities

Consultation draft of the International IR Framework

Briefings submitted in April, May and June 2013 by ICAEW Tax Faculty in relation to the provisions in the Finance Bill 2013

Community Amateur Sports Clubs (CASCS) scheme