Below we publish various tax submissions made by ICAS. These are saved as PDF files. If you need this information in a different format, please email: tax@icas.com
2024
PCRT Group response: Raising standards in the tax advice market
Read nowPDF (716 KB)
ICAS response: Improving the effectiveness of the Money Laundering Regulations
Read nowPDF (155 KB)
ICAS response: Raising standards in the tax advice market – strengthening the regulatory framework and improving registration
Read nowPDF (266 KB)
ICAS response: Welsh Government consultation
Read nowPDF (128 KB)
ICAS response: Freeport and Investment Zone Employer National Insurance Reliefs
Read nowPDF (83 KB)
ICAS response: The Tax Administration Framework Review: enquiry and assessment powers, penalties and safeguards
Read nowPDF (219 KB)
Response letter from HM Treasury on mandating payrolling of benefits in kind
Read nowPDF (85 KB)
ICAS letter: Mandatory payrolling of benefits in kind from April 2026
Read nowPDF (146 KB)
ICAS letter: Response to HMRC reversal of double cab pickups tax treatment
Read nowPDF (631 KB)
ICAS response: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
Read nowPDF (86 KB)
ICAS response: UK and Scottish Governments' consultation: Devolving powers for a Scottish Building Safety Levy
Read nowPDF (137 KB)
ICAS response: Scottish Parliament call for views: Aggregates Tax and Devolved Administration (Scotland) Bill
Read nowPDF (112 KB)
ICAS response: Call for evidence on the LBTT (Miscellaneous Amendments) (Scotland) Order
Read nowPDF (106 KB)
2023
ICAS evidence: House of Lords Economic Affairs Committee - Finance Bill Sub-committee Draft Finance Bill 2023-24
Read nowPDF (278 KB)
ICAS response: The Tax Administration Framework Review: Creating innovative change through new legislative pilots
Read nowPDF (246 KB)
ICAS response: The Tax Administration Framework review – information and data
Read nowPDF (263 KB)
ICAS response: Taxation of environmental land management and ecosystem service markets
Read nowPDF (267 KB)
ICAS response: Simplifying and modernising HMRC’s income tax services through the tax administration framework
Read nowPDF (262 KB)
ICAS response: Expanding the cash basis for the self-employed
Read nowPDF (260 KB)
ICAS response: International Ethics Standards Board for Accountants (IESBA) proposed revisions to the Code addressing tax planning and related services
Read nowPDF (284 KB)
ICAS response: UK Government consultation: Draft regulations: VAT provisions for drink deposit return schemes
Read nowPDF (116 KB)
ICAS response: Additional dwelling supplement: Proposals for change
Read nowPDF (486 KB)
ICAS response: R&D tax reliefs review: Consultation on a single scheme
Read nowPDF (542 KB)
2022
Scottish Government Consultation ‘Developing a Scottish Tax to Replace the UK Aggregates Levy’
Read nowPDF (749 KB)
Northern Ireland Department of Finance Consultation on ‘Devolution of more fiscal powers'
Read nowPDF (638 KB)
ICAS response: Potential changes to the processing of option to tax forms
Read nowPDF (534 KB)
ICAS response: House of Lords Finance Bill Sub Committee, Draft Finance Bill 2022-23 Inquiry
Read nowPDF (598 KB)
ICAS response: Improving the data HMRC collects from its customers
Read nowPDF (553 KB)
ICAS evidence: Treasury Committee Inquiry into tax reliefs
Read nowPDF (558 KB)
ICAS response: Land Reform in a Net Zero Nation
Read nowPDF (198 KB)
ICAS response: Raising standards in tax advice - protecting customers claiming tax repayments
Read nowPDF (540 KB)
ICAS response: Scotland’s public finances in 2023/24: the impact of the cost of living and public service reform
Read nowPDF (213 KB)
ICAS response: Post-pandemic economic growth: UK labour markets
Read nowPDF (181 KB)
ICAS response: Online Sales Tax Policy Consultation
Read nowPDF (579 KB)
ICAS response: Stamp Duty Land Tax: Purchases and Multiple Dwellings Relief
Read nowPDF (1342 KB)
ICAS response: The Land and Buildings Transaction Tax Additional Dwelling Supplement
Read nowPDF (540 KB)
ICAS response: Income Tax Self Assessment registration for the self-employed and landlords
Read nowPDF (573 KB)
ICAS response: Modernising Tax Debt Collection from Non-Paying Businesses
Read nowPDF (1040 KB)
ICAS response: Technical consultation - Uncertain Tax Treatment (guidance)
Read nowPDF (1130 KB)
2021
ICAS response: Treasury Committee Inquiry into the October 2021 Budget
Read nowPDF (565 KB)
ICAS evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee - Draft Finance Bill
Read nowPDF (437 KB)
ICAS response: Tax policy and the budget - consultation
Read nowPDF (574 KB)
ICAS response: Reporting rules for digital platforms - consultation
Read nowPDF (1060 KB)
ICAS response: Notification of uncertain tax treatment by large businesses – draft legislation and draft guidance
Read nowPDF (1155 KB)
ICAS response: Basis period reform Consultation
Read nowPDF (1947 KB)
ICAS response: Scottish Parliament Finance and Public Administration Committee Pre Budget scrutiny: call for views on Scotland’s public finances in 2022/23 and the impact of Covid 19
Read nowPDF (571 KB)
ICAS response: Simplifying the VAT Land Exemption – call for evidence
Read nowPDF (1223 KB)
ICAS response: The tax administration framework: Supporting a 21st century tax system: Call for evidence
Read nowPDF (485 KB)
ICAS response: Timely payment call for evidence
Read nowPDF (611 KB)
ICAS response: Review of the Office of Tax Simplification: Call for Evidence
Read nowPDF (1139 KB)
ICAS response: Helping taxpayers get offshore tax right
Read nowPDF (1065 KB)
ICAS response: Professional indemnity insurance and defining tax advice
Read nowPDF (326 KB)
PCRT response: Professional indemnity insurance and defining tax advice
Read nowPDF (255 KB)
ICAS response: Notification of uncertain tax treatment by large businesses – second consultation
Read nowPDF (1141 KB)
ICAS response: Clamping down on promoters of tax avoidance
Read nowPDF (1033 KB)
ICAS response: Enterprise Management Incentives: Call for Evidence – HM Treasury
Read nowPDF (525 KB)
ICAS response: Assessment of HMRC performance against the Charter Standards – April 2020 to March 2021
Read nowPDF (435 KB)
ICAS response: Office of Tax Simplification, Third Party Data Reporting Review – Call for Evidence
Read nowPDF (509 KB)
ICAS evidence: House of Commons Treasury Committee - Inquiry into the March 2021 Budget
Read nowPDF (202 KB)
ICAS response: Making Tax Digital: Corporation Tax
Read nowPDF (722 KB)
2020
VAT Grouping – Establishment, Eligibility and Registration - call for evidence
Read nowPDF (405 KB)
ICAS response: VAT and the Public Sector: Reform to VAT refund rules
Read nowPDF (94 KB)
ICAS response: Second Stage OTS Capital Gains Tax Review – call for evidence
Read nowPDF (444 KB)
ICAS response: Budget 2021-22: Supporting the Covid-19 recovery
Read nowPDF (156 KB)
ICAS evidence: House of Lords Economic Affairs Finance Bill Sub-Committee – Draft Finance Bill
Read nowPDF (278 KB)
ICAS response: Tackling Promoters of Tax Avoidance
Read nowPDF (581 KB)
ICAS evidence: Tackling disguised remuneration tax avoidance
Read nowPDF (591 KB)
ICAS evidence: Evidence to the House of Commons Treasury Committee - Tax after Coronavirus
Read nowPDF (159 KB)
ICAS response: Raising Standards in the tax advice market
Read nowPDF (354 KB)
ICAS response: Notification of uncertain tax treatment by large businesses
Read nowPDF (547 KB)
ICAS response: Powers and Safeguards - views on Data and Transparency
Read nowPDF (502 KB)
ICAS response: Capital Gains Tax Review – call for evidence First stage – principles of CGT
Read nowPDF (425 KB)
ICAS evidence: Scottish Parliament, Finance and Constitution Committee, Inquiry - Pre Budget scrutiny - 2021/22
Read nowPDF (244 KB)
ICAS response: Consultation: HMRC Charter
Read nowPDF (457 KB)
ICAS response: House of Commons Treasury Committee Inquiry into the economic impact of coronavirus
Read nowPDF (444 KB)
ICAS response: Devolved Taxes Legislation Working Group Interim Report
Read nowPDF (210 KB)
Response from ICAS: HMRC Powers and Safeguards Evaluation Questionnaire
Read nowPDF (1244 KB)
IR35 House of Lords written submission
Read nowPDF (224 KB)
ICAS response: House of Commons Treasury Committee Inquiry into the March 2020 Budget
Read nowPDF (199 KB)
ICAS response: Fifth Money Laundering Directive and Trust Registration Service
Read nowPDF (714 KB)
ICAS response: Budget Representation 2020
Read nowPDF (144 KB)
ICAS response to Draft HMRC Employment Status Manual Off-payroll working rules from 6 April 2020 and the CEST tool guidance
Read nowPDF (138 KB)
Response to Welsh Assembly Inquiry re cross-border tax divergence
Read nowPDF (190 KB)
2019
Scottish Government: Consultation on the Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax
Read nowPDF (285 KB)
International Tax Enforcement - disclosable arrangements
Read nowPDF (308 KB)
Simplification of Partial Exemption & Capital Goods Scheme - Call for evidence
Read nowPDF (107 KB)
Draft Legislation: Employment Allowance Eligibility Reforms
Read nowPDF (182 KB)
Transposition of the Fifth Money Laundering Directive
Read nowPDF (209 KB)
Devolved Taxes: A Policy Framework
Read nowPDF (191 KB)
Capital Gains Tax: Private Residence Relief: Changes to the ancillary reliefs
Read nowPDF (153 KB)
Off-payroll working in the Private Sector from April 2020
Read nowPDF (322 KB)
Preventing abuse of the R&D tax for SMEs consultation
Read nowPDF (191 KB)
Stamp Duty Land Tax: non-UK resident surcharge consultation
Read nowPDF (228 KB)
HMRC Draft secondary legislation: Capital allowances for structures and buildings
Read nowPDF (148 KB)
Digital Services Tax: Consultation
Read nowPDF (254 KB)
Capital allowances for structures and buildings
Read nowPDF (174 KB)
Amendments to Tax Returns - Call For Evidence
Read nowPDF (176 KB)
Corporate Capital Loss Restriction: Consultation on delivery
Read nowPDF (162 KB)
Tourism Tax: discussion document
Read nowPDF (214 KB)
2018
Scottish Parliament Finance and Constitution Committee The Scottish Budget Call for evidence
Read nowPDF (273 KB)
House of Commons Scottish Affairs Committee - The relationship between the UK and Scottish Governments inquiry
Read nowPDF (170 KB)
Amending HMRC's Civil Information Powers
Read nowPDF (215 KB)
ICAS evidence to the House of Lords Economics Affairs Finance Bill Sub-Committee: Draft Finance Bill 2018 HMRC Powers and MTD
Read nowPDF (300 KB)
ICAS Budget Representations 2018
Read nowPDF (190 KB)
Off payroll working in the private sector
Read nowPDF (232 KB)
Land and Buildings Transaction Tax Property Investment Funds
Read nowPDF (177 KB)
Charity Tax Commission Call for Evidence
Read nowPDF (1058 KB)
Tax abuse and insolvency
Read nowPDF (211 KB)
Extension of security deposit legislation to include CT and CIS deductions
Read nowPDF (188 KB)
The role of online platforms in ensuring tax compliance by their users
Read nowPDF (217 KB)
OTS – Inheritance Tax Review: Call for evidence
Read nowPDF (173 KB)
Taxation of self-funded work-related training
Read nowPDF (160 KB)
CGT: Payment window for residential property gains (payment on account)
Read nowPDF (222 KB)
VAT registration threshold
Read nowPDF (224 KB)
Response from ICAS to HMT - VAT, Air Passenger Duty and tourism in Northern Ireland call for evidence
Read nowPDF (148 KB)
The Taylor Review of Modern Working Practices - Employment Status
Read nowPDF (231 KB)
VAT, Air Passenger Duty and tourism in Northern Ireland
Read nowPDF (148 KB)
Financing growth in innovative firms: allowing Entrepreneurs' Relief on gains before dilution
Read nowPDF (203 KB)
Extension of Offshore Time Limits
Read nowPDF (157 KB)
Review of the corporate intangible Fixed Assets Regime
Read nowPDF (155 KB)
Draft VAT Notice for Making Tax Digital for VAT
Read nowPDF (231 KB)
An amendment to LBTT Group Relief
Read nowPDF (123 KB)
LBTT First-Time Buyers Relief
Read nowPDF (184 KB)
MTD: Interest harmonisation and sanctions for late payment
Read nowPDF (277 KB)
Royalties and Withholding Tax
Read nowPDF (215 KB)
VAT and Vouchers
Read nowPDF (201 KB)
Taxing gains made by non-residents on UK immovable property
Read nowPDF (191 KB)
Draft legislation: The VAT (Amendment) Regulations 2018
Read nowPDF (243 KB)
Corporate tax and the digital economy: position paper
Read nowPDF (281 KB)
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill: call for evidence
Read nowPDF (440 KB)
2017
The Role of Income Tax in Scotland's Budget
Read nowPDF (280 KB)
Large Business compliance - enhancing our risk assessment approach
Read nowPDF (392 KB)
ICAS submission to the Scottish Affairs Committee Inquiry on Sustainable Employment in Scotland
Read nowPDF (364 KB)
Making Tax Digital for VAT: legislation overview
Read nowPDF (301 KB)
ICAS Representations Land and Building Transaction Tax
Read nowPDF (278 KB)
Tax Issues in Scotland
Read nowPDF (379 KB)
ICAS response to the OTS progress report and call for evidence - Review of Value Added Tax
Read nowPDF (507 KB)
ICAS Response to FRC FRED 67 – Draft amendments to FRS 102
Read nowPDF (301 KB)
HM Treasury - Taxation of employee expenses call for evidence
Read nowPDF (364 KB)
MTD: Sanctions for late submission and late payment
Read nowPDF (313 KB)
Budget Process Review Group - Interim Report
Read nowPDF (293 KB)
UK tax policy and the tax base
Read nowPDF (390 KB)
MTD - Cash basis: treatment of capital
Read nowPDF (223 KB)
MTD - Digital reporting and record-keeping for business: Income Tax
Read nowPDF (296 KB)
Tackling offshore tax evasion: requirement to notify
Read nowPDF (257 KB)
ICAS comments on draft Finance Bill - corporate losses provisions
Read nowPDF (398 KB)
MTD - HoL Call for evidence
Read nowPDF (300 KB)
Air Departure Tax (Scotland) Bill
Read nowPDF (319 KB)
Apprenticeship levy draft regulations
Read nowPDF (241 KB)
MTD - Call for evidence - HoL Economic Affairs Committee
Read nowPDF (195 KB)
ICAS comments on draft Finance Bill - Corporate Losses clause
Read nowPDF (343 KB)
ICAS comments on Draft Finance Bill – Interest Deductibility Clauses
Read nowPDF (398 KB)
ICAS response to the reform of Termination Payments
Read nowPDF (265 KB)
ICAS 2017 Budget Representation VAT and the Public Sector
Read nowPDF (231 KB)
Simplification of the Corporation Tax computation
Read nowPDF (348 KB)
2016
Scottish Government consultation - Tribunals (Scotland) Act 2014
Read nowPDF (233 KB)
Penalty for participating in VAT fraud
Read nowPDF (298 KB)
MTD: Overview
Read nowPDF (409 KB)
MTD: Simplifying tax for unincorporated businesses
Read nowPDF (270 KB)
MTD: Simplified cash basis for unincorporated property businesses
Read nowPDF (240 KB)
MTD: Tax administration
Read nowPDF (314 KB)
MTD: transforming the tax system through the better use of information
Read nowPDF (397 KB)
MTD: Bringing business tax into the digital age
Read nowPDF (377 KB)
MTD: Voluntary pay as you go
Read nowPDF (384 KB)
Partnership taxation: proposals to clarify tax treatment
Read nowPDF (256 KB)
Lease accounting changes
Read nowPDF (233 KB)
All-Party Parliamentary Group on Responsible Tax Inquiry into public confidence in HMRC's capability to collect tax fairly and effectively
Read nowPDF (416 KB)
Consultation on salary sacrifice for the provision of benefits in kind
Read nowPDF (225 KB)
Tackling offshore tax evasion: A Requirement to Correct
Read nowPDF (301 KB)
Strengthening tax avoidance sanctions and deterrents: discussion document
Read nowPDF (389 KB)
ICAS Autumn Statement Representations
Read nowPDF (359 KB)
Simplification of the tax and National Insurance treatment of termination payments: consultation on draft legislation
Read nowPDF (224 KB)
Lookthrough taxation and Sole Enterprise with Protected Assets
Read nowPDF (326 KB)
A Scottish approach to taxation: call for evidence
Read nowPDF (498 KB)
LBTT call for evidence - Scottish Parliament Finance Committee
Read nowPDF (303 KB)
Off payroll working in the Public Sector
Read nowPDF (202 KB)
Reforms to corporation tax loss relief
Read nowPDF (307 KB)
Reform of the Substantial Shareholdings Exemption Consultation
Read nowPDF (124 KB)
Tax Deductibility of Corporate Interest Expense: Consultation on detailed policy design and implementation
Read nowPDF (173 KB)
Simplifying Tax for the Future - Our high level strategy
Read nowPDF (281 KB)
A consultation on a Scottish replacement to Air Passenger Duty
Read nowPDF (456 KB)
The abolition of Class 2 National Insurance: Introducing a benefit test into Class 4 National Insurance for the self-employed
Read nowPDF (216 KB)
Land and Buildings Transaction Tax (Amendment) (Scotland) Bill
Read nowPDF (295 KB)
Draft Regulations and Guidance for the Financial Institution and Tax Adviser Notification Requirement
Read nowPDF (245 KB)
Response from ICAS to HMRC Consultation 'Company Distributions'
Read nowPDF (201 KB)
Proposed LBTT supplement on additional residential homes
Read nowPDF (313 KB)
Higher rates of SDLT on purchases of additional residential properties
Read nowPDF (304 KB)
Cash, tax evasion and the hidden economy Call for evidence
Read nowPDF (179 KB)
Tax deductibility of corporate interest expense
Read nowPDF (303 KB)