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ICAEW Technical Releases

ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals. Below are the latest Technical Releases issued by the ICAEW Faculties.

 

Financial Reporting

Guidance for skilled persons reviews (TECH 01/18 FSF)

2018 edition of ICAEW’s guidance for skilled persons conducting reviews (s166 and s166A reviews) for the Prudential Regulation Authority (PRA), Financial Conduct Authority (FCA) and the Bank of England.

Banking regulatory ratios (TECH 03/17 FSF)

ICAEW assurance framework. This guidance aims to promote consistency in the practices adopted for assurance work on banking regulatory ratios, including capital, liquidity and leverage ratios.

Registration of Consultant Lobbyists - Implications for Member Firms (TECH 01/17 BL)

This Technical Release has been produced to expand upon the guidance given in TECH04/16BL. Nothing included in TECH04/16BL has become inappropriate, but further discussions with the Registrar have clarified some of the provisions of the legislation and their interpretation. For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.

Guidance on realised and distributable profits under the Companies Act 2006 (TECH 02/17 BL)

This Technical Release provides guidance on realised and distributable profits under the Companies Act 2006 (as amended) (the Act) and all relevant statutory instruments made under the Act. Its purpose is to identify, interpret and apply the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act. It is based on the guidance previously issued as TECH 02/10 in October 2010 but has been updated as proposed in TECH 05/16 which was issued for comment in March 2016.

TAXguide 07/19: A Guide to Principal Private Residence relief

Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

TAXguide 06/19: Termination payments

A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.