ICAS Tax policy positions: the ICAS role
ICAS has a public interest remit – a duty to act not only for its members but for the wider public good. Our technical experts work in a positive and constructive manner to advise policy makers on legislation and to raise issues of importance to our members, individual taxpayers and business alike.
Taxation is one such area of importance and ICAS has contributed, and will continue to contribute, to tax policy in Scotland, the UK and beyond. The Tax Board’s objectives in establishing its policy positions are to:
- Act in the public interest
- Provide constructive input to the authorities, and
- Represent ICAS members and students’ interests
We see flaws in the UK tax system, which is overly complicated, citizens cannot easily see what they are contributing, and there is a sense of unfairness. Our policies are aimed at addressing these issues.
ICAS Briefing Basis period reform and MTD for income tax (2022)
The role of tax in getting to net zero (2022)
Tomorrow's tax administration (2021)
ICAS Guide to Scottish Taxes (2022)
CIOT/ICAS tax manifesto 'Building a better tax system' (2021)