Tax Submissions

A selection of recent ICAS responses to tax-related consultations, and other tax submissions by ICAS, can be accessed below.

ICAS submissions

Recent ICAS responses to tax-related consultations, and other tax submissions by ICAS.

Topics and links to consultative documents	Consultation deadline	Link to 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
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