Topics and links to consultative documents
|
Consultation
deadline |
Link to ICAS submission |
Loan Relationship Deemed Releases and Debt Buybacks
(HMRC Draft Legislation, Explanatory Note and Tax Information and Impact Note)
|
12-Mar-12
|
ICAS submission |
Construction Industry Scheme
Proactive respresentations from ICAS, based on the results of a member survey
|
Not applicable
|
ICAS submission |
Integrating the Operation of Income Tax and National Insurance Contributions
(HM Treasury Call for Evidence)
|
19-Sep-11
|
ICAS submission |
Modernising Powers, Deterrents and Safeguards Working with Tax Agents - Dishonest Conduct
(HMRC Consultation)
|
16-Sep-11
|
ICAS submission |
Establishing the Future Relationship Between the Tax Agent Community and HMRC
(HMRC Consultation)
|
16-Sep-11
|
ICAS submission |
Reform of the Taxation of Non-Domiciled Individuals
(HM Treasury/HM Revenue & Customs Consultation)
|
9-Sep-11
|
ICAS submission |
Statutory Definition of Tax Residence
(HM Treasury/HM Revenue & Customs Consultation)
|
9-Sep-11
|
ICAS submission |
The Simplification of Regulatory Penalties
(HM Revenue & Customs Consultation)
|
7-Sep-11
|
ICAS submission |
Corporation Tax Discussion Paper - Options for Reform
(The Scottish Government Discussion Paper)
|
5-Sep-11
|
ICAS submission |
Research & Development (R & D) Tax Credits - response and further consultation
(HM Treasury Consultation)
|
2-Sep-11
|
ICAS submission |
Consultation on the Patent Box
(HM Treasury Consultation)
|
2-Sep-11
|
ICAS submission |
Capital Allowances for Fixtures
(HM Revenue & Customs Consultation)
|
31-Aug-11
|
ICAS submission |
High Risk Tax Avoidance Schemes
(HM Revenue & Customs Consultation)
|
31-Aug-11
|
ICAS submission |
CAP 1: Advice on Non Business Activities
(HM Revenue & Customs Consultation)
|
1-Aug-11
|
ICAS submission |
Rebalancing the Northern Ireland Economy
(HM Treasury Consultation)
|
1-Jul-11
|
ICAS submission |
Improving the Operation of PAYE: Collecting Real Time Information
(HMRC Consultation)
|
28-Feb-11
|
ICAS submission
|
Business Records Checks
(HMRC Consultation)
|
28-Feb-11
|
ICAS submission
|
Tax Policy Making: Draft Tax Consultation Framework
(HM Revenue & Customs Consultation)
|
23 Feb 11
|
ICAS submission
|
Tax Policy Making: Draft Protocol on Announcements Outside Scheduled Fiscal Events
(HM Revenue & Customs Consultation)
|
23-Feb-11
|
ICAS submission
|
Research and Development Tax Credits
(HM Treasury Consultation)
|
22-Feb-11
|
ICAS submission
|
Review of Tax Reliefs - Interim Report
(Office of Tax Simplification)
|
12 Jan 11
|
ICAS submission
|
Small Business Tax Simplification Review including IR35
(Review by the Office of Tax Simplification)
|
None
|
ICAS submission
|
Modernisation of the Tax Rules for Investment Trust Companies
(HMRC/HM Treasury/BIS Consultation)
|
19-Oct-10
|
ICAS submission
|
Tax Policy Making: A New Approach
(HM Treasury/HMRC Discussion Document)
|
21-Sept-10
|
ICAS submission
|
Simplification of the Transactions in Securities Legislation
(HMRC Consultation)
|
30-Oct-09
|
ICAS submission
|
False Self-Employment in Construction: Taxation of Workers 
(HM Treasury/HMRC Consultation)
|
12-Oct-09
|
ICAS submission
|
Simplification Review: Capital Gains Rules for Groups of Companies
(HM Treasury/HMRC Discussion Document
|
30-Sep-09
|
ICAS submission
|
A Code of Practice on Taxation for Banks
(HMRC Consultation)
|
25-Sep-09
|
ICAS submission
|
Autumn 2010 Finance Bill First-Year Allowances for Zero-Emission Goods Vehicles
(HM Treasury Information Consultation)
|
3-Sep-09
|
ICAS submission
|
Modernising Powers, Deterrents and Safeguards: Working with Tax Agents
(HMRC Consultation)
|
7-Aug-09
|
ICAS submission
|
Draft Regulations and Commissioners Directions for Mandatory iXBRL-based Corporation Tax Online Filing from 1 April 2011
(HMRC Consultation)
|
31-Jul-09
|
ICAS submission
|
Extra-Statutory Concessions: Technical Consultation on Draft Legislation
(HMRC Consultation)
|
26-Jan-09
|
ICAS submission
|
Simplification Review: Corporation Tax Calculations and Returns for Smaller Companies
(HM Treasury/ HMRC Consultation)
|
20-Feb-09
|
ICAS submission
|
Organisation for Economic Co-operation and Development's (OECD's) Project on High Net Worth Individuals
(Public Discussion Paper)
|
31-Dec-08
|
ICAS submission
|
Meeting the Obligations to File Returns and Pay Tax on Time
(HMRC Consultation)
|
11-Sep-08
|
ICAS submission
|
Modernising Tax Administration: Interest - Working towards a harmonised approach
(HMRC Consultation) |
11-Sep-08
|
ICAS submission
|
Tax Credits: Improving delivery and choice
(HM Treasury/HMRC Consultation) |
5-Sep-08
|
ICAS submission
|
Tribunals and Inquiries: First-tier Tribunal (Social Entitlement Chamber) Rules 2008
and Statutory Instrument
(Tribunal Procedure Committee Consultation)
|
11-Jul-08
|
ICAS submission
|
Simplification Review: tax calculations and returns for smaller companies
(HM Treasury Consultation)
Link to related HM Treasury survey
|
30-Apr-08
|
ICAS submission
|
Benefits in kind and expense payments in the payroll - a fresh approach
(Link to HMRC website) |
14-Mar-08
|
ICAS submission
|
HMRC Review of Powers, Deterrents & Safeguards: A New Approach to Compliance Checks: Responses to Consultation and Proposals
(HMRC Consultation) |
6-Mar-08
|
ICAS submission
|
HMRC Review of Powers, Deterrents & Safeguards: Penalties Reform: The Next Stage
(HMRC Consultation) |
6-Mar-08
|
ICAS submission
|
HMRC Review of Powers, Deterrents & Safeguards: Payments, Repayments and Debt: Responses to Consultation and Proposals
(HMRC Consultation) |
6-Mar-08
|
ICAS submission
|
Paying a Fairer Share
(HM Treasury Consultation on Residence & Domicile) |
28-Feb-08
|
ICAS submission
|
Income Shifting
(HM Treasury Consultation on Draft Legislation) |
28-Feb-08
|
ICAS submission
|
Transferring Tribunals: Implementing Part 1 of the Tribunals, Courts and Enforcement Act 2007
(Ministry of Justice consultation) |
22-Feb-08
|
ICAS submission
|
Payable Enhanced Capital Allowances
(HMRC Technical Note) |
15-Feb-08
|
ICAS submission
|
Capital Allowances Changes: Draft Legislation
(HMRC Written Ministerial Statement) |
15-Feb-08
|
ICAS submission
|
| ICAS letter of 23 January 2008 on concerns about impact of CGT and income shifting uncertainties on small businesses and their proprietors |
not applicable
|
ICAS submission
|
| Tax Appeals Against Decisions made by HMRC (HMRC Consultation) |
31-Dec-07
|
ICAS submission
|
Business Tax Reform: Capital Allowances Changes
(HM Treasury & HMRC Consultation) |
19-Oct-07
|
ICAS submission
|
Modernising Powers, Deterrents, & Safeguards: Payments, Repayments & Debt: The Developing Programme of Work
(HMRC Consultation) |
17-Sep-07
|
ICAS submission
|
Taxation of the Foreign Profits of Companies
(HM Treasury Consultation) |
14-Sep-07
|
ICAS submission
|
HMRC Clarifies the Tax and National Insurance Position on Journeys Home from Work
(HMRC Draft Guidance) |
12-Sep-07
|
ICAS submission
|
Review of Powers, Deterrents and Safeguards: Safeguards for Taxpayers
(HMRC Consultation) |
10-Aug-07
|
ICAS submission
|
Review of Powers, Deterrents and Safeguards: A New Approach to Compliance Checks
(HMRC Consultation) |
10-Aug-07
|
ICAS submission
|
| Approved Mileage Allowance Payments (AMAP’s) (HMRC further discussion paper) |
31-Jul-07
|
ICAS submission
|
Fixed Rate Expense Allowances (FREA’s)
(HMRC paper) Please e-mail Carol Ferguson for a copy. |
30-Jun-07
|
ICAS submission
|
Modernising Tax Relief for Business Expenditure on Cars
(HMRC/HM Treasury Consultation) |
16-May-07
|
ICAS submission
|
| Modernising Powers, Deterrents and Safeguards: A New Approach to Penalties for Incorrect Tax Returns (HMRC Consultation) |
13-Mar-07
|
ICAS submission
|
| Tackling Managed Service Companies (MSCs) (HMRC Consultation) |
2-Mar-07
|
ICAS submission
|
Planning Gain Supplement: Valuing Planning Gain and Paying PGS
(HMRC Consultation) |
28-Feb-07
|
ICAS submission
|
Board & Lodging Adjustment Agreements for Hotels and Guesthouses
(HMRC Consultation) |
18-Jan-07
|
ICAS submission
|
| Inquiry into Missing Trader VAT Fraud in the EU (House of Lords Select Committee on the European Union written evidence) (no link available) |
17-Jan-07
|
ICAS submission
|
Modernising Tax Relief for Business Expenditure on Cars
(HM Treasury Consultation) |
22-Sep-06
|
ICAS submission
|
Online Services – Partial Regulatory Impact Assessment
arising from Lord Carter’s Review of HMRC Online Services
(HMRC Consultation)
|
8-Aug-06
30-Jun-06
|
ICAS submission
ICAS submission
|
VAT: Partial Exemption
(Informal HMRC Consultation) |
not applicable
|
ICAS submission
|
Modernising Powers, Deterrents and Safeguards: The Developing Programme of Work
(HMRC Consultation) |
23-Jun-06
|
ICAS submission
|
Inheritance Tax for Trusts (Finance Bill proposals)
(ICAS, LSS and STEP (Scotland) joint proactive submission to HMRC)
|
not applicable
|
Link to submission
|
Aligning Filing Dates for Companies - Accounts to Companies House; The company tax return to HMRC
(HM Revenue & Customs, DTI and Companies House Joint Consultation)
|
17-Mar-06
|
Link to submission
|
Planning Gain Supplement
(HM Revenue & Customs Consultation) |
27-Feb-06
|
ICAS submission
|
Modernisation of Trust Tax - Draft Legislation
(HMRC Consultation) |
27-Feb-06
|
ICAS submission
|