Discover ICAS' tax submissions from 2017 and what they each mean.

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 (343 KB)

MTD - HoL Call for evidence

Read nowPDF (195 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 (398 KB)

ICAS comments on Draft Finance Bill – Interest Deductibility Clauses

Read nowPDF (303 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)