ICAEW Representations 2014

PAYE code numbers : HMRC's obligation to notify employees

Direct recovery of debts

Proposed changes to certain provisions of the code addressing non-assurance services for audit clients

EFRAG proposal to enhance IFRS quality control

ICAEW response to IAASB on its Exposure Draft of Proposed changes to the International Standards on Auditing (ISAs): "Addressing disclosures in the audit of financial statements"

ED/2014/2 Investment entities : applying the consolidation exception

ED/2014/2 Investment entities : applying the consolidation exception

Inheritance tax : a fairer way of calculating trust charges

Removing the Transparency Directive's requirement to publish interim management statements

VAT : prompt payment discounts

Employee benefits and expenses : exemption for paid or reimbursed expenses

Payrolling of employee benefits and expenses

Employee benefits and expenses : trivial benefits exemption

Employee benefits and expenses : abolition of 8,500 pounds threshold

PCP 2014/1 Miscellaneous amendments to the Takeover Code

Annual tax on enveloped dwellings : reducing the administrative burden for businesses

Sharing and publishing export data for public benefit

Improving the operation of the construction industry scheme

Tax-advantaged venture capital schemes : ensuring continued support for small and growing businesses

Social investment tax relief enlarging the scheme

FCA Primary Market Bulletin 8 : UKLA Technical Note 633.1 Pro Forma Information

FCA consultation on proposed rules for independent governance committees

Proposed changes to certain provisions of the code addressing the long association of personnel with an audit or assurance client

Effects of using IFRS in the EU

Rebalancing ATOL : consultation on proposals to ensure a fair and proportionate financial protection scheme

Response to consultation on : guided learning hours

Response to consultation on : withdrawing the regulatory arrangements for the qualifications and credit framework

Inheritance tax : exemption for emergency service personnel

Regulation of auditors of local public bodies

Accounting for dynamic risk management : a portfolio revaluation approach to macro hedging

Strengthening the tax avoidance disclosure regimes

Financial capability strategy for the UK

Targeted regulation of Scottish charities

Implementation of the fair and effective market review's recommendations on benchmarks

Classification of claims

Autumn statement 2014 : have your say

PCP 2014/2 Post-offer undertakings and intention statements

Code of Audit Practice

Transposition of the revised Mutual Recognition of Professional Qualifications Directive 2005/36/EC

Tackling offshore tax evasion : strengthening civil deterrents

EFRAG draft endorsement advice on amendments to IAS 27

EFRAG draft endorsement advice on annual improvements to IFRSs 2012-2014 cycle

PCAOB's staff consultation paper : "Auditing accounting estimates and fair value measurements"

Community amateur sports clubs : technical consultation and draft regulations

Tackling offshore tax evasion : a new criminal offence

Transposition of Solvency II : Part 3

The universal credit (surpluses and self-employed) regulations 2014

Better workplace pensions : putting savers' interests first

Legal Services Act 2007 Warrant Regulations

FRED 55 : draft amendments to FR 102- pension obligations

Assurance on Integrated Reporting : ICAEW response to IIRC consultation

Cross-border mergers and acquisitions

Helping small and micro employers identify a pension scheme for automatic enrolment

Accounting standards for small entities

EFRAG draft endorsement advice on IFRS 15 Revenue from Contracts with Customers

HM Treasury, ISA qualifying investments : consultation on including peer-to-peer loans

Collection and management of devolved taxes in Wales

IOSCO proposed statement on non-GAAP financial measures

Recognition of deferred tax assets for unrealised losses

Separate financial statements